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其他書名
Review of Tax Expenditures
出版International Monetary Fund, 2023-09-29
主題Business & Economics / Money & Monetary PolicyBusiness & Economics / International / Economics & Trade
ISBN9798400255236
URLhttp://books.google.com.hk/books?id=y-jaEAAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋Supporting the authorities’ objective to consolidate revenue, this technical assistance report assesses tax expenditures in Armenia. The report covers major tax expenditures related to the value-added tax, excise taxes, the profit tax, and the personal income tax. With total estimated tax expenditures in excess of 5.5 percent of GDP in 2021, streamlining preferential regimes, exemptions and incentives has strong potential for boosting revenue while improving the equity and efficiency of the tax system.