Impact assessment of corporate income tax nullification: case of Armenia

Armenian economy currently experiences a range of fundamental challenges which require institutional solutions. Loans for businesses are allocated under unfavourable conditions as compared with other countries. In the given circumstances, tax incentives are one of the most important elements to ensu...

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Autor principal:	O. A. Patvakanian
Formato:	article
Lenguaje:	RU
Publicado:	Real Economics Publishing House 2017
Materias:	corporate income tax 0 tax rate investments state budget Risk in industry. Risk management HD61
Acceso en línea:	https://doaj.org/article/dd671f174d524c94be0a1b6da4fcb98f
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spelling	oai:doaj.org-article:dd671f174d524c94be0a1b6da4fcb98f2021-11-19T10:41:59ZImpact assessment of corporate income tax nullification: case of Armenia2618-947X2618-998410.17747/2078-8886-2017-4-5-80-87https://doaj.org/article/dd671f174d524c94be0a1b6da4fcb98f2017-10-01T00:00:00Zhttps://www.jsdrm.ru/jour/article/view/708https://doaj.org/toc/2618-947Xhttps://doaj.org/toc/2618-9984Armenian economy currently experiences a range of fundamental challenges which require institutional solutions. Loans for businesses are allocated under unfavourable conditions as compared with other countries. In the given circumstances, tax incentives are one of the most important elements to ensure economic growth. One of such a tax incentives is abolishment of corporate income tax on retained earnings. The given reform has resulted in substantial economic results in Estonia in the year of 2000. Current contribution poses a comparative study of Estonia’s economy in 2000 (the year of reform) and Armenia’s economy as of now (assuming the reform might take place next year). At the same time, the paper assess the macroeconomic impact of corporate income tax nullification.O. A. PatvakanianReal Economics Publishing House articlecorporate income tax0 tax rateinvestmentsstate budgetRisk in industry. Risk managementHD61RU Strategičeskie Rešeniâ i Risk-Menedžment, Vol 0, Iss 4-5, Pp 80-87 (2017)
institution	DOAJ
collection	DOAJ
language	RU
topic	corporate income tax 0 tax rate investments state budget Risk in industry. Risk management HD61
spellingShingle	corporate income tax 0 tax rate investments state budget Risk in industry. Risk management HD61 O. A. Patvakanian Impact assessment of corporate income tax nullification: case of Armenia
description	Armenian economy currently experiences a range of fundamental challenges which require institutional solutions. Loans for businesses are allocated under unfavourable conditions as compared with other countries. In the given circumstances, tax incentives are one of the most important elements to ensure economic growth. One of such a tax incentives is abolishment of corporate income tax on retained earnings. The given reform has resulted in substantial economic results in Estonia in the year of 2000. Current contribution poses a comparative study of Estonia’s economy in 2000 (the year of reform) and Armenia’s economy as of now (assuming the reform might take place next year). At the same time, the paper assess the macroeconomic impact of corporate income tax nullification.
format	article
author	O. A. Patvakanian
author_facet	O. A. Patvakanian
author_sort	O. A. Patvakanian
title	Impact assessment of corporate income tax nullification: case of Armenia
title_short	Impact assessment of corporate income tax nullification: case of Armenia
title_full	Impact assessment of corporate income tax nullification: case of Armenia
title_fullStr	Impact assessment of corporate income tax nullification: case of Armenia
title_full_unstemmed	Impact assessment of corporate income tax nullification: case of Armenia
title_sort	impact assessment of corporate income tax nullification: case of armenia
publisher	Real Economics Publishing House
publishDate	2017
url	https://doaj.org/article/dd671f174d524c94be0a1b6da4fcb98f
work_keys_str_mv	AT oapatvakanian impactassessmentofcorporateincometaxnullificationcaseofarmenia
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Impact assessment of corporate income tax nullification: case of Armenia

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