Abstract
In the basis of generating the needed state revenues for the efficient operation of each
country is well designed tax policy. Tax system is the basis of the tax policy and it’s study begins and ends with analysis of the main elements, i. e. taxes. Studies on the role and
essence of taxes and their impact on the economy have been conducted since ancient
times and the are still widespread. In addition to providing the needed state revenues,
taxes has also another prior role due to it’s regulatory characteristic as they serve as a
means of implementing income redistribution function the people of different social and
income groups, which aims to balance the disproportion of income and wealth between
these layers. Taking into account the above mentioned, we have made an attempt to
assess the impact of the tax burden for each separate tax types on the economy of the
Republic of Armenia.
Publisher
Research Center ALTERNATIVE
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