IMPROVING TAX ADMINISTRATION AS A PROMOTION FOR BUSINESS DEVELOPMENT / ՀԱՐԿԱՅԻՆ ՎԱՐՉԱՐԱՐՈՒԹՅԱՆ ԲԱՐԵԼԱՎՈՒՄԸ ՈՐՊԵՍ ԳՈՐԾԱՐԱՐՈՒԹՅԱՆ ԶԱՐԳԱՑՄԱՆ ԽԹԱՆ

Abstract

In order to ensure the flexibility of the business environment, it is necessary to review the tax administration's inhibiting mechanisms and aim at expanding the field of economic opportunities available to the citizens of the Republic of Armenia, encouraging knowledge-forming domestic and foreign private investments. The relevance of the article is to present recommendations for improving the impact of tax administration on the business environment. In order to achieve the abovementioned goal, we have asked to study the factors hindering the development of business, to assess the tax burden by types of taxes, by types of activity, to present the demographic of economic entities, the duration of the cycle of economic activity of economic entities, to identify the provisions of the tax legislation that do not imply unambiguous regulation, to present the dynamics of the change in the efficiency factor of tax administration. The level of taxation efficiency in any country essentially depends on the state's ability to balance the demand for financial resources and the solvency of taxpayers. The problem of tax administration, in other words, is the determination of tax rates, their collection methodology, applicable measures of responsibility, privileges, taking into account the economic situation and the living standard and social situation of taxpayers. During the study, comparative, descriptive, statistical and comparison methods of scientific research were used. Scientific articles of domestic and foreign authors related to the field, normative legal acts regulating the field were the informative basis for the article. Scientific novelty. The characteristics of the RA business environment were presented by analyzing the business demographic picture of the business entities and the duration of the economic activity cycle according to the types of economic activity and the size of the economic entities. The tax burden was assessed according to the types of taxes, according to the types of activities and the size of economic entities. Аs a result of the calculation of the efficiency factor of tax administration, the reason for its change was presented, changes in the tax legislation aimed at the development of business were proposed. The analysis carried out by us in the article served as a basis for some conclusions, which simultaneously outlined the content and directions of the main recommendations.