TAX COLLECTION KEY ISSUES AND ITS SOLUTION NECESSITY IN ARMENIA

Abstract

The modern tax system in Armenia was established in 1992, has gone through several stages of development, and is currently being continuously improved and reformed. In this regard, the tax authority of Armenia (the RA State Revenue Service) has set its mission in the area of tax service as ensuring the collection of tax revenues for the State Budget of the Republic of Armenia [11]. In this case, the tax authority of Armenia, in its five-year strategic plans, has set and continues to set goals aimed at improving tax collection technologies.

In this context, the application of modern tax collection technologies is one of the most important components in establishing an efficient tax system, endowed with urgency and timeliness, which accounts for the topic's relevance.

The purpose of this article is to identify the primary issues with the tax collection technologies used in Armenia and to propose modern solutions for their resolution, which will contribute not only to effective tax collection but also to the enhancement of the tax system's efficiency.

To achieve the goal set forth in the article, a qualitative assessment of tax collection technologies was conducted to identify the causes of their unreliability and the potential consequences.

 As a result, proposals have been put forward based on resolving the identified fundamental problems in taxation through the development of mechanisms that are aimed at addressing these problems.