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 2014 | Economics

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 2014

The Most Important Results

Within the scopes of the research “Approaches to increasing the efficiency of the taxation and tax administration in the Republic of Armenia” (research team leader: Vladimir Harutyunyan, the corresponding member of the NAS of the RA)
  • The “value” and the purpose of tax reforms aimed at increasing the level of efficiency of tax administration in carrying out tax inspection procedures were assessed. Stimulating tax policy favors good relations between the government and a taxpayer. The results of interactions among tax authorities and taxpayers and the level of tax collection have been justified. The following issues have been taken into account: improving tax administration while working with large taxpayers, and the rate of tax compliance of large tax that enable creating a competitive tax system in the Republic of Armenia.
  • The following books have been published: Economy, Science, Educations (author: Yuri Suvaryan); the Outline of the history of the Armenian Economic Thought (author: Robert Sarinyan). In his book titled “Economic Security: The Strategic Outline” Tatoul Manasserian analyzes the issues on the strategy for ensuring economic security of the nation, including national interests, and the role of the state in designing and implementing the respective strategy that addressed the above-stated issues. In his book titled “Approaches to Increasing the Efficiency of the Taxation and Tax Administration in the Republic of Armenia” Tigran Harutyunyan. for the first time, it provides a detailed study on the main best practices of increasing the efficiency of taxation and tax administration in various countries, the peculiarities of fiscal policy supporting these measures, and the peculiarities and shortcomings of distributing and shifting the tax burden. In their book titled “Approaches to Regulating Activities of Small and Medium-Sized Companies during the Financial and Economic crisis” (ed. Vladimir Harutyunyan, the corresponding member of the NAS of the RA) the authors, Alvard Zatikyan and Arman Danielyan study conceptual and methodological issues on the activities of the SMEs, propose scientifically proven procedures to increase the efficiency of anti-crisis management measures, and provide recommendations on directions for increasing the efficiency of measures to manage the activities and enhance the capacity of the SMEs.