Critical Perspective on Armenian Tax Reform:

Last year, the Armenian government initiated amendments to the tax legislation that would shift the country’s system for taxing income from progressive to flat. Although the government cited an inadequate redistribution of wealth for its move away from the progressive system, experts argue that the flat system will only compound this problem. The paper “Amendments to the Tax Code in the light of the reasons for, and consequences of, the 2018 revolution in Armenia” aims to support the development of an efficient, fair, and evidence-based tax system that will foster economic development. It reviews both the proposed amendment and the fundamental issues at the core of the need for reform. By evaluating economic principles, other international systems, impact assessments, and alternative policy for the government to pursue, it presents a comprehensive case against implementation of the flat system as planned. This research was conducted by Artak Kyurumyan, an independent researcher, within the framework of the program of the Friedrich-Ebert-Stiftung and the Political Discourse Journal.