Taxation in the Republic of Armenia: An Overview and Discussion from the Perspectives of Law, Economics and Ethics
Robert W. McGee
Fayetteville State University
ILSA Journal of International & Comparative Law
Abstract:
The Republic of Armenia passed a tax law in 1997. The new tax law was modeled along Western lines and was intended to move the country toward a market economy. The law has its good points and its bad points. The author summarizes the new Armenian tax law and analyzes its good and bad points from the perspectives of law, economics and ethics.
Number of Pages in PDF File: 22
JEL Classification: D63, H20, K40
Accepted Paper Series
Suggested Citation
McGee, Robert W. , Taxation in the Republic of Armenia: An Overview and Discussion from the Perspectives of Law, Economics and Ethics. ILSA Journal of International & Comparative Law. Available at SSRN: http://ssrn.com/abstract=242413 or http://dx.doi.org/10.2139/ssrn.242413
