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150128 ||| eng |
| 020 |
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|a 9781451866704
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| 100 |
1 |
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|a Grigorian, David
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| 245 |
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|a Tax Potential vs. Tax Effort
|b A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection
|c David Grigorian, Hamid Davoodi
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2007
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| 300 |
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|a 38 pages
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| 651 |
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4 |
|a Armenia, Republic of
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| 653 |
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|a Economic sectors
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| 653 |
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|a Economics
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| 653 |
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|a Taxes
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| 653 |
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|a Personal Income and Other Nonbusiness Taxes and Subsidies
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| 653 |
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|a Tax collection
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| 653 |
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|a Informal Economy
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| 653 |
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|a Revenue administration
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| 653 |
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|a Tax administration and procedure
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| 653 |
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|a Income tax
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| 653 |
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|a Revenue
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| 653 |
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|a Economics of specific sectors
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| 653 |
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|a Public Finance
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| 653 |
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|a Informal economy
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| 653 |
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|a Comparative Studies of Particular Economies
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| 653 |
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|a Underground Econom
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| 653 |
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|a Informal sector
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| 653 |
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|a Taxation
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 653 |
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|a Income and capital gains taxes
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| 653 |
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|a Tax administration core functions
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| 653 |
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|a Public finance & taxation
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| 700 |
1 |
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|a Davoodi, Hamid
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| 041 |
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7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
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|a IMF Working Papers
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| 028 |
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|a 10.5089/9781451866704.001
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| 856 |
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|u https://elibrary.imf.org/view/journals/001/2007/106/001.2007.issue-106-en.xml?cid=20642-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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| 520 |
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|a Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants of tax collection. We find empirical support for the hypothesis that the persistence of Armenia's low tax-GDP ratio can be traced to persistence of weak institutions and a large shadow economy. The gap between the potential and actual tax collection in Armenia could be as high as 6½ percent of GDP. We conclude with some policy recommendations that, if adopted, can boost revenue buoyancy
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