亚美尼亚：TADAT评估

ARMENIATADAT Assessment August 2025 Prepared ByMichael Hardy MEMBERSMichael Hardy, Patrik Berglund, Philippe Rousset, Telita Snyckers, Graham Whyte PARTNERSCCAMTAC ©2025 International Monetary Fund [HLS/25/042] Fiscal Affairs Department Armenia: TADAT AssessmentPrepared by Michael Hardy TheHigh-Level Summary Technical Assistance Reportseries provides high-level summaries of theassistance provided to IMF capacity development recipients, describing the high-level objectives, ABSTRACT: The IMF conducted a repeat Tax Administration Diagnostic Assessment Tool (TADAT)evaluation of Armenia's tax administration system from May 12 to May 27, 2025. The assessment aimedto establish an updated baseline for tax administration performance, identify areas for potential reform,and evaluate achievements since an assessment in 2016. Key findings highlighted strengths in electronic JEL Classification Numbers: H20 The contents of this document constitute a high-level summary of technical advice provided by the staff ofthe International Monetary Fund (IMF) to the authorities of a member country or international agency (the"CD recipient") in response to their request for capacity development. Unless the CD recipient specifically International Monetary Fund, IMF PublicationsP.O. Box 92780, Washington, DC 20090, U.S.A.T. +(1) 202.623.7430 • F. +(1) 202.623.7201publications@IMF.org Background The State Revenue Committee (SRC) of the Republic of Armenia requested the IMF to lead a TaxAdministration Diagnostic Assessment Tool (TADAT) assessment of the Armenia tax system. The TADATmethodology provides a comprehensive evaluation of the system of tax administration performance The assessment shows progress achieved since a similar assessment in 2016 and establishes new Summary of Findings The assessment revealed several strengths in Armenia's tax administration, including robust electronicregistration, filing, and payment systems. The SRC effectively utilizes information technology to supportvoluntary compliance and streamline taxpayer interactions. Additionally, the creation of well-designed However, the assessment also identified some areas requiring improvement. Auditing practices andtechniques for ensuring accurate reporting need development to align with international standards. Themanagement of on-time payments and tax arrears requires enhancement, as a significant portion of value The comparative analysis with a similar assessment conducted in 2016 shows that the SRC has madeimprovements in 12 of the 32 measured indicators. The benchmark levels of international good practice in2025 are higher in some areas than for 2016, so in some areas, where the SRC has made limited Summary of Recommendations The report prepared during a TADAT assessment is called a Performance Assessment Report (PAR)which, by convention, does not include recommendations. However, a tax administration could review the Areas with the most potential for development identified in the PAR include: Increased access to data from banking and financial institutions; Increased use of risk-based case selection for tax audits; Increased use of third-party data and large-scale data matching to detect unregistered taxpayers and Improved processes to monitor the impact or outcomes of compliance risk mitigation activities;Processes to improve the on-time payment of VAT, especially by large taxpayers; and