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Submitted by Jacqueline Coolidge on

Excellent information on a critically important topic! I would suggest, for those interested, the earlier IFC/Bank survey "The Cost of Tax Compliance in Armenia": https://www.wbginvestmentclimate.org/advisory-services/regulatory-simplification/business-regulation/business-operations/upload/Armenia-Report-Cost-of-tax-compliance.pdf which took place in 2011 and focused on business taxpayers. There is a wealth of detail about tax compliance costs for different types of businesses and specifically for different taxes and tax compliance activities. It also includes many perception questions (including about corruption and evasion), so it should be possible to discern some differences between now and then.

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