Republic of Armenia: Technical Assistance Report on Personal Income Tax: Policy Review and Introduction of a Universal Declaration

January 30, 2023

Preview Citation

Format: Chicago

Republic of Armenia: Technical Assistance Report on Personal Income Tax: Policy Review and Introduction of a Universal Declaration, (USA: International Monetary Fund, 2023) accessed December 26, 2024

Summary

This report reviews the Personal Income Tax in Republic of Armenia and identifies policy and administration options to support the introduction of a Universal PIT Declaration, as well as enhance the PIT’s revenue mobilization and equity. We discuss improvements of the PIT’s tax incentives, with a focus on the mortgage interest tax credit, and opportunities to make the PIT more progressive while preserving its revenue mobilization performance. Best practice administrative solutions are presented to facilitate the introduction of the Universal Declaration, including prefilling of information and organizational issues.

Subject: International organization, Monetary policy

Keywords: Personal income tax universal income declaration tax incentives

Publication Details

Pages:

46
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2023/060
Stock No:

1ARMEA2023001
ISBN:

9798400232527
ISSN:

1934-7685

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