LEGISLATION ON RIGHTS AND OBLIGATIONS OF ARMENIAN TAXPAYERS IN GOOD STATE

YEREVAN, JANUARY 11, NOYAN TAPAN. The Armenian legislation on rights
and obligations of taxpayers and the level of tax collection are in
quite good state, the director of Aharon Paradigma company Aharon
Chilingarian told resporters on January 11.

The company together with the Armenian-European Policy and Legal Advice
Centre (ARPLAC) and the USAID has made an assessment of administrative
capacities of the State Tax Sercvice (STS) of Armenia. Based on 344
questions, the administrative capacities of the STS were assessed by
comparing them with European standards. A. Chilingarian said that in
the opinion of experts, the problems of the tax sector are related to
issues of human resource management, ethics and communication.

In the words of the deputy head of the STS Armen Alaverdian, external
interest (by the World Bank, the International Monetary Fund) in tax
administration is gradually increasing. According to him, the
assessment results are important for planning further steps in the
sector. "16 years’ work of the State Tax Service shows that development
is proceeding in line with European standards, even though we still
have much work to do in some directions," A. Alaverdian said.