REPORT ON THE MAIN RESULTS OF THE RESEARCH AND SCIENTIFIC-ORGANIZATIONAL ACTIVITIES OF M. KOTANYAN INSTITUTE OF ECONOMICS OF THE NAS OF THE RA FOR 2013
The Most Important Results
Within the scope of “Approaches to Increase the Efficiency of Taxation and Tax Administration in the Republic of Armenia” Research Project (Team Leader: Vladimir Harutyunyan, Doctor of Sciences (Economics), the corresponding member of the NAS of the RA)
- Tax potential assessment methods were justified in order to reduce the tax burden, taking into account approaches aimed at minimizing the tax evasion practices adopted by the businesses. Thorough and deep research on tax potential is required to be carried out as well, taking into account economic, social, historical, and political factors and peculiarities with regard to these factors that will help to increase the efficiency of tax administration and taxation in the Republic of Armenia.
- The following books were published: Suvaryan, Yu., Harutyunyan, V., Sargsyan, V., Khachatryan V. Strategy of Science and Education System Management; Harutyunyan, V. (Ed.) Institute of Economics of the National Academy of Sciences of the Republic of Armenia: Trajectory and Future Outline, Contemporary Issues; Sarinyan, R. The Mainstreams of Armenian Economic Thought. In the book “The Enriched Scraps of the Mining Industry and Assessment of the Environmental Damage caused by them” by Avagyan, H., the author discusses the issues regarding useful elements extracted in the existing (or prospective) ores and heavy metals released into the air. In the book “The Issues on Development of Agriculture Production and their Solutions” by Bayadyan, A. the author studies the practices adopted in the supply of raw materials to be processed to the manufacturing companies, and proposes specific steps to improve the supply chain and measures aimed at developing the industry. In the book “The Issues of the State Regulation of the Balance of Payments and Approaches to Address them in the Republic of Armenia” by Harutyunyan, D. the author discusses the impact of macroeconomic indicators/variables on the balance of payments of the nation and advantages and shortcomings of contemporary balancing methods.