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...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Grigorian, David
مؤلفون آخرون: Davoodi, Hamid
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2007.
سلاسل:IMF Working Papers; Working Paper ; No. 2007/106
الوصول للمادة أونلاين:Full text available on IMF