Grigorian, David A. - 2007
Despite recording double digit growth since 2000, Armenia''s tax-to-GDP ratio has been fairly stable at about 141 …⁄2 percent. This paper catalogues a range of factors that may account for Armenia''s stubbornly for tax collection by … benchmarking Armenia''s tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main …