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연구정보

[경제] Republic of Armenia: Review of Tax Expenditures

아르메니아 국외연구자료 연구보고서 - IMF 발간일 : 2023-09-29 등록일 : 2023-09-30 원문링크

Supporting the authorities’ objective to consolidate revenue, this technical assistance report assesses tax expenditures in Armenia. The report covers major tax expenditures related to the value-added tax, excise taxes, the profit tax, and the personal income tax. With total estimated tax expenditures in excess of 5.5 percent of GDP in 2021, streamlining preferential regimes, exemptions and incentives has strong potential for boosting revenue while improving the equity and efficiency of the tax system.

본 페이지에 등재된 자료는 운영기관(KIEP)EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.

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