Tax Potential vs. Tax Effort : A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection /
Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14 1\2 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 comparat...
| Автор: | |
|---|---|
| Інші автори: | |
| Формат: | Журнал |
| Мова: | English |
| Опубліковано: |
Washington, D.C. :
International Monetary Fund,
2007.
|
| Серія: | IMF Working Papers; Working Paper ;
No. 2007/106 |
| Онлайн доступ: | Full text available on IMF |