List of publications on a keyword: «competitive tax system»
[08.00.00] Экономические науки
M. Kotanyan Institute of Economics National Academy of Science of Armenia , Armenia
«The mechanism of tax administration and the priorities of tax reform in the context of business environment improvement»
In the XXIst century the role of tax administration is becoming more and more important in the increasingly stiff competition and economic reforms in the World Economy. The article has studied the human factor regarding it as an inseparable part of tax administration. The article also investigates the following issues tax administration faces: provision of new tax privileges for imported goods, provision of favorable tax incentives for local goods in case of joining the Eurasian Economic Union, repression of tax/GDP correlation, etc. Imperfections was identified in each field and the ways for their solution have been suggested.