The current legislative and administrative issues of the value added tax system in Armenia / Armen Alaverdyan; Vahe Balayan. Washington D.C. ; Yerevan : Armenia International Policy Research Group, 2006 ; Halle (Saale) : Universitäts- und Landesbibliothek Sachsen-Anhalt, 2006
Inhalt
I. Introduction
II. Conceptual Aspects of the VAT System
III. Fiscal Importance of VAT for the State Budget and Effective VAT Tax Base
IV. Current Legal and Regulatory Issues of VAT
V. VAT Exemptions: Validity of Exemptions from Economic Development Standpoint
VI. Opportunities for Improvement of VAT Administration System
VII. Conclusion
VIII. Bibliography