러시아ㆍ유라시아

This mission advised on strategic options to enhance tax compliance in Armenia. It complements the March 2018 tax administration mission, which provided the State Revenue Committee (SRC) with general guidance to develop and implement a compliance improvement framework.1 At the request of the authorities, this report focuses on the specific issues which continue to hamper effective compliance management, including the tax policy framework and the SRC’s business processes.