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#5-6 (213-214) / -Հունվար 2018
 
Vladimir HARUTYUNYAN Tigran HARUTYUNAYN
THE EVOLUTION OF TAX LEGISLATION IN THE PROCESS OF FORMATION AND REFORMING IN SIMPLIFIED TAX IN THE RA

Keywords: market economy, shadow economy, shadow turnover, taxes, income, tax policy.
The advantages of simplified taxation have been substantiated in the article, as well as the fact that the tax was less corrupt and easier, the probability of carrying out checks was small and the frequency of contacts between the taxpayer and the tax inspector is minimal with all its negative manifestations. However, these advantages in the long became obstacles to improving the effectiveness of tax policy, especially because they are significant and "erase" VAT, corporate tax and income tax bases. And it was no coincidence that in 2003, it was proposed to abandon the simplified tax calculation and levying mechanisms, which came into force on August 21, 2008.

THE EVOLUTION OF TAX LEGISLATION  IN THE PROCESS OF FORMATION AND REFORMING  IN SIMPLIFIED TAX IN THE RA  Վճարել 369 ՀՀ դրամ եւ ներբեռնել հոդվածը “PDF” ֆորմատով
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