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Middle East and Central Asia > Armenia, Republic of

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Cover IMF Staff Country Reports
Republic of Armenia: Technical Assistance Report on Personal Income Tax: Policy Review and Introduction of a Universal Declaration
International Monetary Fund. Fiscal Affairs Dept.
This report reviews the Personal Income Tax in Republic of Armenia and identifies policy and administration options to support the introduction of a Universal PIT Declaration, as well as enhance the PIT’s revenue mobilization and equity. We discuss improvements of the PIT’s tax incentives, with a focus on the mortgage interest tax credit, and opportunities to make the PIT more progressive while preserving its revenue mobilization performance. Best practice administrative solutions are presented to facilitate the introduction of the Universal Declaration, including prefilling of information and organizational issues.
Keywords:
Personal income tax universal income declaration tax incentives; mortgage interest tax credit; microenterprise regime; IMF Fiscal Affairs Department; taxpayer register; authorities of the Republic of Armenia; Tax allowances; Personal income tax; Income; Mortgages; Interest tax; Central Asia
Cover IMF Working Papers
Supporting Sustainable Financing and Access to Finance in Armenia
Maria Atamanchuk and Kiichi Tokuoka
In Armenia, both external and domestic financing face challenges. Armenia’s share of inward foreign direct investment (FDI) in private external financing has declined significantly over the past decade. Access to domestic finance in Armenia is also moderate and masks important disparities. Against this background, this paper analyses the determinants of inward FDI and examines the impediments to increasing access to domestic finance. The paper con