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Tax Evasion in Armenia : Causes, Cure and Policy Implications
McGee, Robert W.; Maranjyan, Tatyana B. - 2006
on tax evasion in Armenia. Special attention is paid to a study by McGee (1999e), which consisted of a series of …
Persistent link: https://www.econbiz.de/10014059842
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Tax evasion, trust, and state capacities : how good is tax moral in Central and Eastern Europe?
Hayoz, Nicolas (ed.) - 2007
Persistent link: https://www.econbiz.de/10003417125
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Responses of firms to tax, administrative and accounting rules : evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2016
Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International Financial Reporting Standards become mandatory; ii) a...
Persistent link: https://www.econbiz.de/10011543450
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Responses of Firms to Tax, Administrative and Accounting Rules : Evidence from Armenia
Asatryan, Zareh - 2018
Using panel data on the full population of corporate tax returns from Armenia, we study behavioral responses of firms …
Persistent link: https://www.econbiz.de/10012929539
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Republic of Armenia : technical assistance report : strategic choices of tax administration to enhance tax compliance
Internationaler Währungsfonds - 2020
This technical assistance report on Republic of Armenia advices on advises on strategic choices for tax administration … Committee (SRC) with general guidance to develop and implement a compliance improvement framework. Armenia's tax policy setting …
Persistent link: https://www.econbiz.de/10012178660
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Responses of Firms to Tax, Administrative and Accounting Rules : Evidence from Armenia
Asatryan, Zareh - 2016
Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International Financial Reporting Standards become mandatory; ii) a...
Persistent link: https://www.econbiz.de/10012981573
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Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request
OECD - 2024
request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of … Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and …
Persistent link: https://www.econbiz.de/10014568022
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Responses of firms to tax, administrative and accounting rules : evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2017 - First version: September 16, 2016, this Version: October 30, 2017
Using panel data on the full population of corporate tax returns from Armenia, we study behavioral responses of firms …
Persistent link: https://www.econbiz.de/10011754262
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Economic feasibility, general economic impact and implications of a free trade agreement between the European Union and Armenia
Dyker, David; Emerson, Michael; Gasiorek, Michael; … - 2008
Union and Armenia. The study has been conducted by a group of researchers from Poland, Ukraine, UK, US and Armenia. All have …
Persistent link: https://www.econbiz.de/10010326580
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Armenia, country strategy evaluation
EGEVAL; European Group for Evaluation; EEIG - 2006
Persistent link: https://www.econbiz.de/10009638679