IDEAS home Printed from https://ideas.repec.org/a/abw/journl/y2017id708.html
   My bibliography  Save this article

Impact assessment of corporate income tax nullification: case of Armenia

Author

Listed:
  • O. A. Patvakanian

Abstract

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.

Suggested Citation

  • O. A. Patvakanian, 2017. "Impact assessment of corporate income tax nullification: case of Armenia," Strategic decisions and risk management, Real Economy Publishing House, issue 4-5.
    • Handle: RePEc:abw:journl:y:2017:id:708
    DOI: 10.17747/2078-8886-2017-4-5-80-87
    as

    Download full text from publisher

    File URL: https://www.jsdrm.ru/jour/article/viewFile/708/613
    Download Restriction: no
    File URL: https://libkey.io/10.17747/2078-8886-2017-4-5-80-87?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:abw:journl:y:2017:id:708. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ООО Ð˜Ð·Ð´Ð°Ñ‚ÐµÐ»ÑŒÑ ÐºÐ¸Ð¹ дом Â«Ð ÐµÐ°Ð»ÑŒÐ½Ð°Ñ Ñ ÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ°Â» (email available below). General contact details of provider: https://www.jsdrm.ru/jour/about/journalSponsorship .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.