Taxation in Armenia

Short description: none

Taxation

An aspect of fiscal policy

Policies

* Government revenue
* Property tax equalization
* Tax revenue
* Non-tax revenue
* Tax law
* Tax bracket
* Tax threshold
* Exemption
* Credit
* Deduction
* Tax shift
* Tax cut
* Tax holiday
* Tax advantage
* Tax incentive
* Tax reform
* Tax harmonization
* Tax competition
* Double taxation
* Representation
* Unions
* Medical savings account
* Tax, tariff and trade

Economics

|  General Theory

* Price effect
* Excess burden
* Tax incidence
* Laffer curve
* Optimal tax
* Theory
* Optimal capital income taxation

Distribution of Tax

* Tax rate
* Flat
* Progressive
* Regressive
* Proportional

Collection

* Revenue service
* Revenue stamp
* Tax assessment
* Taxable income
* Tax lien
* Tax refund
* Tax shield
* Tax residence
* Tax preparation
* Tax investigation
* Tax shelter
* Private tax collection
* Tax farming

Noncompliance

|  General

* Tax avoidance
* Tax evasion
* Tax resistance
* Tax shelter
* Smuggling
* Black market
* Unreported employment

Corporate

* Tax inversion
* Transfer mispricing
* Base erosion and profit shifting (BEPS)
* Double Irish
* Dutch Sandwich
* Single Malt
* CAIA/Green Jersey

Locations

* Tax havens
* Corporate tax havens
* Offshore financial centres (OFCs)
* Offshore magic circle
* Conduit and Sink OFCs
* Financial centres
* Financial Secrecy Index

Major examples

* Apple €13 billion fine
* Ireland as a tax haven
* Leprechaun economics
* Liechtenstein tax affair
* Luxembourg Leaks
* Offshore Leaks
* Paradise Papers
* Panama Papers
* Swiss Leaks
* United States as a tax haven
* Panama as a tax haven

Types

* Direct
* Indirect
* Per unit
* Ad valorem
* In rem
* Capital gains
* Carbon
* Consumption
* Dividend
* Ecotax
* Excise
* Fuel
* Georgist
* Gift
* Gross receipts
* Income
* Inheritance (estate)
* Land value
* Payroll
* Pigovian
* Property
* Sales
* Sin
* Single
* Stamp
* Steering
* Turnover
* Value-added (VAT)
* Corporate profit
* Excess profits
* Windfall profits
* Negative (income)
* Wealth

International

* Financial transaction tax
* Currency transaction tax
* European Union Common Consolidated Corporate Tax Base (CCCTB)
* Tobin tax
* Spahn tax
* Tax equalization
* Tax treaty
* Permanent establishment
* Transfer pricing
* European Union FTT
* Foreign revenue rule

Trade

* Custom
* Duty
* Tariff
* Import
* Export
* Tariff war
* Free trade
* Free trade zone
* Trade agreement
* ATA Carnet

Research

|  Academic

* Mihir A. Desai
* Dhammika Dharmapala
* James R. Hines Jr.
* Ronen Palan
* Joel Slemrod
* Gabriel Zucman

Advocacy groups

* Tax Justice Network (TJN)
* Institute on Taxation and Economic Policy (ITEP)
* Oxfam (UK)
* Tax Foundation (US)
* Tax Policy Center (US)

Religious

* Church tax
* Eight per thousand
* Teind
* Tithe
* Fiscus Judaicus
* Leibzoll
* Temple tax
* Tolerance tax
* Jizya
* Kharaj
* Khums
* Nisab
* Zakat

By country

|  All Countries

* List of countries by tax rates
* Tax revenues as % of GDP
* Tax rates in Europe

Individual Countries

* Albania
* Algeria
* Argentina
* Australia
* Azerbaijan
* Bangladesh
* Bhutan
* Brazil
* Bulgaria
* BVI
* Canada
* China
* Colombia
* Croatia
* Denmark
* Finland
* France
* Germany
* Greece
* Hong Kong
* Iceland
* India
* Indonesia
* Iran
* Ireland
* Israel
* Italy
* Japan
* Kazakhstan
* Lithuania
* Malta
* Morocco
* Namibia
* Netherlands
* New Zealand
* Norway
* Pakistan
* Palestine
* Peru
* Philippines
* Poland
* Portugal
* Russia
* Singapore
* South Africa
* Sri Lanka
* Sweden
* Switzerland
* Taiwan
* Tanzania
* United Kingdom
* United States
* Uruguay

* v
* t
* e

Taxation in Armenia is regulated by the State Revenue Committee, which is the tax authority of the Armenian government.[1] Meanwhile, the Armenian Tax Service is responsible for the collection of taxes, providing revenue services, preventing tax fraud and tax evasion, and implementing various tax reform programs in conjunction with the State Revenue Committee.[2]

## Contents

* 1 Type of tax
* 1.1 Employee income tax
* 1.2 Corporate income tax
* 1.3 Special taxation for small business
* 1.4 Value-added tax
* 2 See also
* 3 References

## Type of tax

### Employee income tax

From 1 January 2020, Armenia switched to a flat income taxation system, which, regardless of the amount, will tax wages at 23%. Moreover, until 2023 the taxation rate will gradually decrease from 23% to 20%.[3]

### Corporate income tax

Reforms adopted in June 2019, aims to boost medium-term economic activity and to increase tax compliance. Among other measures, the corporate income tax was reduced by two percentage points to 18.0 per cent and the tax on dividends for non-resident organizations halved to 5.0 per cent.

### Special taxation for small business

From 1 January 2020, Armenia abandoned two alternative tax systems - self-employed and family entrepreneurship. They have been replaced by micro-entrepreneurship with a non-taxable threshold of up to 24 million drams. Business entities that carry out specialized activities, in particular, accounting, advocacy, and consulting will not be considered as micro-business entities. Micro business are exempted from all types of taxes other than income tax, which will be 5 thousand drams per employee.[3]

### Value-added tax

Over half of tax revenues collected between the January–August 2008 time period were generated from value-added taxes (VAT) of 20%. By comparison, corporate profit tax generated less than 16 percent of the revenues.[4] This suggests that tax collection in Armenia is improving at the expense of ordinary citizens, rather than wealthy citizens (who have been the main beneficiaries of Armenia's double-digit economic growth in recent years).[4]

## See also

* Economy of Armenia
* International taxation
* List of countries by tax rates
* List of countries by tax revenue as percentage of GDP
* Ministry of Finance (Armenia)
* Tax rates of Europe

## References

1. ↑ LLC, Helix Consulting. "Government - Bodies under the Government - The Government of Armenia". https://www.gov.am/en/bodies-under-government/230/.
2. ↑ "Հարկային ծառայության առաքելություն". https://www.petekamutner.am/Content.aspx?itn=tsATSMission.
3. ↑ 3.0 3.1 "Armenian parliament adopted amendments to Tax Code: changes are aimed at improving the competitiveness of the national economy | Finport.am" (in en). https://finport.am/full_news.php?id=38733&lang=3.
4. ↑ 4.0 4.1 "Government Keeps Up Strong Growth In Tax Revenues", Armenia Liberty (RFE/RL), October 14, 2008.

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Taxation in Asia

Sovereign states|

* Afghanistan
* Armenia
* Azerbaijan
* Bahrain
* Bangladesh
* Bhutan
* Brunei
* Cambodia
* China
* Cyprus
* East Timor (Timor-Leste)
* Egypt
* Georgia
* India
* Indonesia
* Iran
* Iraq
* Israel
* Japan
* Jordan
* Kazakhstan
* North Korea
* South Korea
* Kuwait
* Kyrgyzstan
* Laos
* Lebanon
* Malaysia
* Maldives
* Mongolia
* Myanmar
* Nepal
* Oman
* Pakistan
* Philippines
* Qatar
* Russia
* Saudi Arabia
* Singapore
* Sri Lanka
* Syria
* Tajikistan
* Thailand
* Turkey
* Turkmenistan
* United Arab Emirates
* Uzbekistan
* Vietnam
* Yemen

States with
limited recognition|

* Abkhazia
* Artsakh
* Northern Cyprus
* Palestine
* South Ossetia
* Taiwan

Dependencies and
other territories|

* British Indian Ocean Territory
* Christmas Island
* Cocos (Keeling) Islands
* Hong Kong
* Macau

* Book
* Category
* Asia portal

Template:Taxation in Europe

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Armenia articles

History
(timeline)|

| Early|

* Origins
* Name
* Kura–Araxes culture
* Hayk
* Hayasa-Azzi
* Mitanni
* Nairi
* Kingdom of Urartu
* Median kingdom
* Orontid Dynasty
* Achaemenid Empire
* Satrapy of Armenia
* Kingdom of Armenia
* Roman Armenia
* Parthian Empire
* Byzantine Armenia
* Sasanian Armenia

|

Middle|

* Arminiya
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* Bagratuni Armenia
* Armenian Kingdom of Cilicia
* Sallarids
* Ilkhanate
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* 1508–1828 Iranian Armenia
* Safavid Iran
* Afsharid Iran
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* Karabakh Khanate
* Treaty of Turkmenchay
* Russian Armenia

Modern|

* First Republic of Armenia
* Soviet Armenia
* Independent Armenia

By topic|

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Economy|

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Symbols|

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