亚美尼亚共和国：技术援助报告税务管理诊断评估工具性能评估报告（英）

REPUBLIC OF ARMENIA Tax Administration Diagnostic Assessment Tool AUGUST2025 Prepared ByMichael Hardy, Patrik Berglund, Philippe Rousset, Telita Snyckers, and GrahamWhyte Authoring Department Fiscal Affairs Department The contents of this report constitute technical advice provided by the staff of the InternationalMonetary Fund (IMF) to the authorities of the Republic of Armenia (the "TA recipient") in response totheir request for technical assistance. This report (in whole or in part) or summaries thereof may bedisclosed by the IMF to IMF Executive Directors and members of their staff, as well as to otheragencies or instrumentalities of the TA recipient, and upon their request, to World Bank staff andother technical assistance providers and donors with legitimate interest, unless the TA recipient The analysis and policy considerations expressed in this publication are those of the IMF Fiscal 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 Armenia Michael Hardy, Patrik Berglund,Philippe Rousset, Telita Snyckers,and Graham Whyte August 2025 CONTENTSPAGE ABBREVIATIONS AND ACRONYMS .....................................................................4 PREFACE ..................................................................................................................6 I. INTRODUCTION ................................................................................................13 II. COUNTRY BACKGROUND INFORMATION ...................................................15A. Country Profile ..........................................................................................................................15 B. Data Tables .................................................................................................................................15C. Economic Situation..................................................................................................................15D. Main Taxes..................................................................................................................................15E. Institutional Framework..........................................................................................................16F. Current Status of Tax Administration Reform ................................................................16G. International Information Exchange..................................................................................17III. ASSESSMENT OF PERFORMANCE OUTCOME AREAS.................................19 A.POA 1: Integrity of the Registered Taxpayer Base......................................................19 B.POA 2: Effective Risk Management..................................................................................21C.POA 3: Supporting Voluntary Compliance....................................................................25D. POA 4: Timely Filing of Tax Declarations .......................................................................29E.POA 5: Timely Payment of Taxes ......................................................................................31F.POA 6: Accurate Reporting in Declarations ..................................................................34G. POA 7: Effective Tax Dispute Resolution........................................................................38H. POA 8: Efficient Revenue Management .........................................................................41 TABLES 1. Armenia Summary of TADAT Performance Assessment...............................................8 2. P1-1 Assessment.......................................................................................................................193. P1-2 Assessment.......................................................................................................................204. P2-3 Assessment.......................................................................................................................225. P2-4 Assessment.......................................................................................................................236. P2-5 Assessment.......................................................................................................................237. P2-6 Assessment.......................................................................................................................248. P2-7 Assessment.......................................................................................................................25 FIGURES ATTACHMENTS PREFACE An assessment of the system of tax administration of Armenia was undertaken during theperiod 12/05/2025 to 27/05/2025 using the Tax Administration Diagnostic Assessment Tool(TADAT). TADAT provides an assessment baseline of tax administration performance that can The assessment team comprised the following: Mr. Michael Hardy (IMF