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ОЦЕНКА НАЛОГОВОГО ПОТЕНЦИАЛА И ПУТИ ПОВЫШЕНИЯ ЭФФЕКТИВНОСТИ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ В РА
Арутюнян В.Л.
Член-корреспондент НАН РА, доктор экономических наук, профессор Институт Экономики Им. М. Котаняна, НАН РА Республика Армения, г. Ереван
ASSESSMENT OF TAX POTENTIAL AND WAYS TO INCREASE EFFICIENCY OF TAX ADMINISTRATION IN THE RA
Harutyunyan V.L.
Corresponding member of NAS RA, Doctor of Economics, Professor Institute of Economics after M. Kotanyan of NAS RA Republic of Armenia, Yerevan
АННОТАЦИЯ
Миссия налоговых и таможенных органов заключается в обеспечении экономической безопасности, контроле соблюдения требований налогового законодательства и обеспечении развития обслуживания налогоплательщиков и функций налогового контроля. Эти цели могут быть достигнуты постоянным совершенствованием налогового администрирования и внедрением оптимальной организационной структуры. Из четырех общепринятых типов организационной структуры наиболее часто используется функциональная организационная структура. Однако во многих случаях, в организационной структуре управления параллельно с подразделениями, регулирующими установленные нормативные и оперативные функции, включаются отдельные подразделения, осуществляющие учет и контроль косвенных налогов, а также контролирующие деятельность крупных налогоплательщиков. Оптимальная организационная структура налоговой системы обеспечивает надежные основания для осуществления и контроля налогового законодательства.
ABSTRACT
The mission of tax and customs authorities is to ensure economic security, control the compliance with tax legislation requirements, and assure equal development of taxpayers service and tax control functions. These objectives can be achieved by continuous improvement of tax administration and introduction of an optimal organizational structure. Of four generally accepted types of organizational structure the functional organizational structure is the most commonly used one. However, in many cases, in the organizational structure in parallel to the subdivisions regulating established regulatory and operational functions, the subdivisions maintaining accounting of and control over indirect taxes are included, and tax authorities controlling the activities of large taxpayers are separated. The optimal organizational structure of tax system ensures strong grounds for enforcement and control of tax system legislation.
Ключевые слова: налоговое администрирование, организационная структура, эффективность, нормативные и операционные функции, сегмент налогоплательщиков, крупные налогоплательщики, виды налогов.
Keywords: Tax administration, organizational structure, efficiency, regulatory and operational functions, taxpayers segment, large taxpayers, types of taxes.
During the years of independence in Armenia the improvement process of tax policy and administration was always focused on the development of tax control mechanisms and information technology infrastructure, expansion of services rendered to taxpayers, improvement of customs processes and optimization of organizational structures of tax and customs system. Particularly, for the improvement of quality of the services rendered an electronic reporting system and simplified procedure of registration of taxpayers have been introduced, call centers and taxpayers service centers have been established, and other measures have been undertaken. However, in parallel to the above stated reforms, in terms of improvement of efficiency of tax and customs systems specific importance is attached to tax and customs legislation, state revenue policy and risk assessment systems, as well as to the improvement of organizational structures.
The state is a principal institute of political system, and the form of statehood represents the entirety of the form of government, form of state structure and political regime. In accordance with constitutional law, states are unitary, federal or federated by their form of government. Unitary states, as a rule, are established on the mono-ethnic territories, where single constitution and legislation are effective and legislative, executive and judicial powers are hold by a single supreme authority. Unitary states are classified into centralized and decentralized states. The example of a centralized unitary state is the Republic of Armenia and as an example of a decentralized state France and Georgia can serve. In unitary states tax and customs system is governed from one center by unified constitution, like for example in France, Italy, Great Britain, and in many cases nationwide tax code is effective. In 2016 Armenia also adopted tax code, which will come into force on 1 January 2018.
Federal state as opposed to the unitary state has two supreme levels of government. Federation entities have the right to adopt regional laws. In such countries as the USA, Germany, Australia, Sweden the tax system is composed of several levels, central and regional (states, provinces, etc.). The basis for the tax system unity is the commonly applied unified legislation.
Within the state government system tax and customs authorities can act as:
• a unified semi-autonomous body, which represents such type of an organizational structure in which all functions are centralized in one body and the head, as a rule, is accountable to the Minister of Finance. This type of organizational structure is chosen by Australia, Denmark, Japan, Ireland. Especially in Japan the tax administration function is performed by the National Tax Agency subordinated to the Ministry of Finance and comprised the head office, 11 territorial offices and 524 territorial inspectorates. [9]
• a unified semi-autonomous body that is accountable to the management board. The board is composed of the representatives of legislative authorities, tax consultants, lawyers, qualified accountants. The management board authorities encompass additional supervision, assessment of performance efficiency of tax and customs authorities, development of further
strategy. The board reports directly to the head of the supreme body, primarily the Minister of Finance. This type of organizational structure of tax system is chosen by the USA, Canada and Great Britain.
• a unified tax subdivision (service), which operates under the supervision of the Ministry of Finance. Tax administration function is performed by the tax service subdivision and other administrative functions (human resources policy, supply logistics, information technologies, finance, etc.) are carried out by the relevant subdivisions of the Ministry of Finance. This model of organizational structure is applied in France, Switzerland.
• allocation of tax administration functions between the different subdivisions. The structure of tax system implies allocation of tax administration functions between several ministries, for example in Germany tax administration function is performed by the Federal Tax Service subordinated to the Ministry of Finance. In addition, certain tax functions are allocated between other institutions of federal government, for example some functions are carried out by the Alcoholic Beverage Production and Sale Control Federal Service. This model of organizational structure is used in Belgium, Greece, Portugal. [6]
The key objectives of tax and customs authorities are to ensure economic security and protection of economic interests, control compliance with tax legislation requirements and assure equal development of taxpayers service and tax control functions through tax system. These key objectives can be achieved by constant improvement of tax administration the essential areas of which are the proper allocation of functions and establishment of the optimal organizational structure.
Tax administration represents actions performed by tax authorities in accordance with legislation aimed at ensuring the widespread and accurate application of tax legislation and achievement of the objectives of tax authorities.
The mission of tax administration should encompass the following functions:
1. improvement of quality of the services rendered to taxpayers, provision of necessary support and information;
2. restructuring of main business processes of tax authorities;
3. introduction of modern mechanisms of tax control;
4. effective management of human resources, improvement of internal control mechanisms;
5. prevention of tax violations and detection of evaders;
6. increase of efficiency of the fight against shadow economy;
7. strengthening of tax discipline, etc.
When carrying out its mission tax and customs system encounters functional, human resources and structural issues, for the solution of which optimization of functions, establishment of effective organizational structure and training of officers are required.
One of the key issues of today's tax administration is the establishment of effective organizational struc-
ture of tax and customs system. Why the role of organizational structure is so important for the efficiency of tax administration ? In recent years both in public and private sectors area of focus is the development of an optimal organizational structure, since the accountability, responsibility, transparency and efficiency of the systems activities in the majority of cases are conditional upon organizational structure, for example as much the legislative body is powerful and well-established, to that extent the control mechanism will be addressing and effective and to that extent the body will show flexibility in solving the problems of modern management. Government is in search of ways of improvement of operating results with the aim of enhancement the accountability and transparency of the system. The organizational structure of tax system is the key to these efforts and therefore is always subject to improvement. [9]
When designing the organizational structure a number of factors is considered, particularly:
• types of taxes - value added tax, profit tax, income tax, excise tax, etc.;
• functions - collection of taxes, service of taxpayers, control, audit, etc.;
• types of taxpayers - large, medium and small taxpayers.
In practice, for organizational structure of tax administration the following four approaches are applied:
1. functional organizational structure (principles of a function-based);
2. product organizational structure, per types of taxes;
3. combined organizational structure;
4. organizational structure per taxpayers segments. [5]
Functional organizational structure is based on a commonly established regulatory and operational functions that directly relate to taxpayers. Generally, this type of organizational structure is characterized by a highly organized heads of subdivisions who define the orientation of policy and programs. The structure comprises different organizational units, which are managed by the officers accountable to the direct superior of the institution.
Tax administration functions are classified as follows:
• regulatory and operational;
• primary and secondary.
Regulatory functions are applied for the achievement of the primary goal of tax administration, that is for the solution of legislative issues and for ensuring high efficiency of operational system. The introduction of necessary methods and administrative procedures allows these functions to ensure enforcement and interpretation of regulatory acts and tax legislation.
Efficient operational system creates grounds for achievement of the next key goal of tax administration that implies raising maximum amount of tax revenue at the least cost.
Operational functions relate directly to tax collection. These functions include registration and accounting of taxpayers, current inspections and controls. Primary functions of tax system comprise registration and
accounting of taxpayers, current tax control and inspection, which help tax authorities to possess the updated information about the activities of registered taxpayers.
Secondary functions contribute to the performance of primary functions. These are as follows:
• Legal function ensures accurate application of regulatory acts by tax authorities and taxpayers;
• Human resources management is one of the key functions of every organization. Human resources management is implemented by the legislation regulating relations between an employer and employee (labor code, laws on tax and customs services, etc.). Among the priorities of tax system are the education and continuous training of personnel.
• A subdivision that performs audit and internal control function is responsible for the internal audit of the institution and its units, for the assessment and analysis of management process of the risks existing in tax system and for provision of recommendations for the solution of the issues identified. At the same time, performance of tax system subdivisions and staff is assessed aiming to reveal the risks affecting the goals of tax system. [13]
• Function ensuring taxpayers awareness has its unique place in tax acculturation process. Relevant subdivisions operating in tax system are responsible for provision of timely and relevant information and support to taxpayers with respect to tax legislation.
• Subdivisions that perform accounting, finance functions set and allocate the budget of the institution and its subordinated units, maintain the accounting and prepare reports.
• Information technology functions. Given today's requirements for introduction of advanced technologies in tax and customs systems, the function supports the upgrading of the system, carries out programming, ensures technical maintenance of computer equipment and various technological applications. [6]
Depending on the size of tax and customs system, the secondary functions can be combined or expanded.
As a result of application of functional organizational structure the activities of tax system become more specialized and the control becomes more effective, therefore the tendency of large-scale application of this type of organizational structure is observed in many countries. Bulgaria, Hungary, India, Canada, the Netherlands, Turkey, Finland and other countries use functional organizational structure in their tax systems.
In Canada, the functional organizational structure is set for the central office of the revenue agency. For the performance of these functions the subdivisions responsible for the appeal, provision of tax privileges, accounting, inspections, risk management, audit, relations with taxpayers and arrears and legislation analysis have been established. Thus, the functional organizational structure is based on the following two essential principles:
1. The structure is shaped based on the established policy/mission and control is performed by the heads of relevant institutions;
2. Policy should be set based on functions - service, registration, data processing, collections, audit,
etc. When establishing the functions the peculiarities of state government system, generally accepted approaches are considered aiming to ensure the achievement of goals set both for the system and economy. [3] Product organizational structure has been developed long ago and until recently has been considered as the most widely used. The organizational structure by types of taxes applied in the body implementing tax administration in Great Britain has been developed already in 1690. Up to 1950 the USA tax system was also based on this principle, however, in 1950-1998 a transition was made to functional principle, and afterwards the organizational structure was set based on four segments of taxpayers, small businesses and individual entrepreneurs, medium and large businesses, tax-exempt and government units, revenue from salaries and investments. In New Zealand and Australia the structure of tax system was also originally set based on types of taxes, afterwards it was reorganized to functional organizational struture, however, starting from the nineties of the last century the organizational structure by taxpayers segments has been applied. In particular, during the formation of organizational structure of tax system in the developed countries more often the combination of the above stated two or more types of structures is used. [1] According to product approach, in tax system the multifunctional subdivisions are set based on applicable types of taxes and operate independently of each other, which can cause inefficiency in the organizational structure, since the repetition of functions is accompanied by increase of expenses. Therefore, the countries that apply this approach mainly restructure the organizational structure of their tax systems using function-based and by taxpayers segments principles.
In many countries, such as Austria, Belgium, Italy, Germany, France and Japan, the organizational structure of tax system is typically set by a combination of the above stated methods. The determination of dominance of one or another principle is quite difficult, since various diverse factors also affect the efficiency of tax system activities. For example:
• Functional organizational structure which also includes specialized subdivisions for dealing with certain types of taxes;
• Product operational structure that comprises certain operational functions, etc.
In the organizational structure of tax system by taxpayers segments, in addition to taxpayers segments the subdivisions performing standard operational functions are separated. Segments are classified based on small, medium and large economic entities. Since the major share of tax revenue is ensured by large organizations that are few in number, the separation of large taxpayers segment is applied as common approach in many countries. The activities of these taxpayers and relations with tax legislation (types of taxes, privileges) are diverse, geographically dispersed, multi-functional and, therefore, separate bodies (inspectorates) responsible for the control of large taxpayers are established under subordination of tax authorities aiming to ensure efficient supervision over their activities and mitigate the existing risks. [4] Given the modern challenges, reforms related to the improvement of tax system often deal with the improvement of the organizational structure of the system and its principles. Below is presented a sample chart of the most common organizational structure of tax system.
Tax authorities (service)
IT department
Methodology
Chart 1. Sample of functional organizational structure [3]
It should be stated that in many countries the functional organizational structure is applied, however in the countries where VAT (value added tax) is effective, in the organizational structure a subdivision responsible for this type of tax and a subdivision by taxpayers segments, namely for large taxpayers are separated. In the tax system of Armenia there operates large taxpayers tax inspectorate.
The tax system of Armenia was established in 1991 and started its activities in quite difficult conditions without own tax legislation, state budget and planning of tax revenues, and lacking logistics, building facilities, trained and qualified personnel. Passing a rather complicated way, the system had great achievements during 26 years, including the contribution to economic growth, development of legislation oriented at protection of consumers interests, establishment of a customs system corresponding to international standards, system wide application of advanced technologies, establishment of call centers and taxpayers service centers, improvement of human resources
management, regulation of inspections and control, etc. Development of the taxpayers service area is a priority of the State Revenue Committee strategy. For achievement of this priority thorough structural changes are required, including improvement of quality of the services rendered, proper understanding by taxpayers of their rights, obligations and necessity of observance of tax legislation. Concurrently, increase of volume and improvement of quality of the services provided through telephone, internet, postal communication, mass media and direct contacts enable the SRC adjunct to the RA government to efficiently serve and inform greater number of taxpayers, which in its turn leads to positive perception of the SRC and its mission by the tax-paying population. [10] The activities of the Committee are regulated by the RA Laws on Tax Service, Customs Service, Customs Regulation and its represents tax and customs authority under these laws. The Committee is established, restructured and its activities are suspended by the decrees of the Republic of Armenia. In the initial phase of establishment the Committee
acted as a unified semi-autonomous body, in parallel to which another supervisory structure, tax inspectorate board operated. The organizational structure of the Committee was set based on a combination principle, where the organizational structure by types of taxes prevailed. Afterwards, considering the international challenges encountered in this field and available best
international practice, the Committee also made transition to the organizational structure based primarily on a functional principle, by adding the segment of large taxpayers.
Key elements of the organizational structure, namely superior tax authority, territorial tax inspectorates, specialized separated subdivisions are presented below in the form of a chart.
State Revenue Committee
Large taxpayers inspectorate
Tax authority
Territorial tax inspectorates
Customs authority
Customs houses, Customs offices
Chart 2. Elements of tax authority organizational structure
The organizational structure of the State Revenue Committee and its subordinated tax and customs authorities is established by the charter of the Committee. [7] The Committee system consists of a chairman, deputies chairman, advisers, assistants, committee staff and territorial subdivisions. The structural subdivisions of the superior body are as follows:
• Risk management and tax discipline programs department;
• Taxpayers service and tax procedures department;
• Organization and supervision department;
• Inspection organization and monitoring department;
• Internal audit department;
• Information technologies department;
• Customs control department;
• Legal department;
• Investigation department;
• Violation detection and administrative procedure implementation department;
• Operative investigation department;
• Department of fight against smuggling and double customs control;
• Internal security department;
• Staff management department;
• Financial and accounting department, etc.
As it has been already stated, in the organizational structure of the SRC of the Republic of Armenia large taxpayers' supervision authority is separated. One of the important aspects of the SRC activities is to demonstrate individualized approach to large taxpayers, which implies the strengthening of right targeted control, improvement of service quality, provision of support. The classification of organizations around the world into large, medium and small is carried out based on similar criteria that can be compound, by comprising several indicators (turnover, profit, cost of property, plant and equipment, etc.), and simple. In Armenia as large taxpayers are classified those economic entities whose annual revenue exceeds AMD 500.0 million. In parallel to the economy development the number of large taxpayers also increases. Thus, in 2010 in the large taxpayers tax inspectorate 344 economic entities were registered, in 2012 - 462, in 2015 - 514 and 617 in 2017. [12] Great attention to large taxpayers is conditioned by the fact that they ensure the major share of tax revenue of the budget, create a great number of employment positions and have a crucial role in the economy. Below are presented the classification criteria of large taxpayers of various countries (see table).
Table 1.
Classification criteria of large taxpayers in various countries, 2013 [2]
Country Classification criteria of large taxpayers
Italy Turnover exceeds Euro 100 million
Canada Gross income exceeds CAD 250 million
USA Assets value exceeds USD 10 million, citizens receiving superprofit
France Turnover (excluding VAT) or assets value exceeds Euro 400 million, related entities with 50% and more share
Japan Capital exceeds JPY 100 million
Australia Turnover exceeds AUD 250 million
Austria Turnover exceeds Euro 9.68 million
Belgium Turnover exceeds Euro 7.3 million, assets value exceeds Euro 3.65 million, number of employees 50 and more
Czech Republic Turnover exceeds CZK 2 billion, banks and insurance companies
Finland Turnover exceeds Euro 50 million
The table shows that in the developed countries the classification of organizations by size is based on their turnover, assets value, number of employees. The difference between the amount limits is conditioned by the peculiarities of economy of each country and its development level. As it has been already stated organizational structure of tax system of the countries presented in the table is established based on taxpayers segments.
The objective of the activities of the inspectorate is the service of large taxpayers included in the list approved by the order of the chairman of the committee, control over tax and other compulsory payments, con-
trol of enforcement and application of legislative requirements by the procedure established by the law, collection of revenue of the RA state budget controlled by tax authorities. The main functions of the inspectorate are:
• ensuring awareness of taxpayers, training, acceptance of tax reports and other services;
• control over tax payments;
• performance of tax inspections and reviews,
• provision of legal support. [8]
Below is presented the organizational chart of large taxpayers tax inspectorate.
Head of inspectorate
l -1
Deputy head of inspectorate Deputy head of inspectorate Deputy head of inspectorate
Analysis department
Inspections department 1 Excisable goods sector
Inspections department 2 Fuel, energy and ore sector
Inspections department 3 Non-manufacturing sector
Inspections department 4 Processing industry sector
Inspections department 5 Banks and financial and credit sector
Chart 3. Organizational structure of large taxpayes tax inspectorate
The structure of large taxpayers tax inspectorate allows to assume that the organizational structure has been set by the combination of the aforementioned methods that comprises functions and types of taxes. As of 1 January 2017 the number of employees of the
State Revenue Committee was 2413, of which 1674 were tax officers. As a result of improvement of the organizational structure of the SRC, the number of tax inspectorates has been decreased from 22 to 20, and aiming to improve the service quality of taxpayers service
centers have been put into operation. [8] Their number is expected to be grown significantly in the coming years, especially in the locations where there are no the SRC tax inspectorates, intending to increase the availability of the services delivered to taxpayers. In the organizational structure of the SRC tax inspectorates two deputies head, taxpayers service center, departments of information and analysis, current supervision and tax control are included.[10]
Customs service always has a key role in economic development, security and management of foreign trade. The main objectives of customs authorities are:
• ensuring the protection of the RA economic sovereignty, economic security, economic interests and internal market;
• ensuring application of legislative provisions, prevention of violations and their detection;
• application of customs regulation measures prescribed by customs legislation in trade and economic relations;
• customs control and customs registrations, fight against smuggling;
• support to measures aimed at ensuring quality of imported goods, etc. [11]
For the accomplishment of the above set priorities it is necessary to properly observe the requirements of legislation and establish a transparent and accountable organizational structure.
In customs system of Armenia around 739 customs officers are involved, who participate in various training courses for improvement of their knowledge and skills. Below is presented the organizational structure of customs authority.
Head of customs house
Deputy head
Deputy head
Head of customs office
Customs registration department
Collections coordination and accounting department
Customs registration division II
Customs registration division I
Customs registration division III
Deputy head of customs office
Customs registration division IV
Deputy head of customs office
Chart 4. Organizational structure of the RA customs houses [8]
Customs house comprises 15 customs offices. For simplification and improvement of customs procedures, as well as for ensuring the compliance of the RA customs legislation with the standards of Eurasian Economic Union both extensive legislative and organizational and technical and control reforms have been implemented in the system, including improvement of customs control system based on risk management, introduction of modern control mechanisms, etc.
Based on the results of the above stated study a number of conclusions has been drawn and recommendations have been provided, which are presented below. Organizational structure has its unique place in ensuring the effective functioning of tax and customs system, which is a platform for enforcement and supervision of tax system legislation. Without an effective organizational structure, the key component of the state, which is responsible for planning and collection of revenue, can not function effectively. Very often the
autonomy, the organizational structure of tax authority is conditional upon form of government (federal and unitary), peculiarities of the state system and level of economic development. The organizational structure of tax system can act as a unified structure composed of different elements or act within the Ministry of Finance. In the Republic of Armenia all tax and customs administration functions are performed by the SRC adjunct to the RA government.
The organizational structure of tax system is set based on four principles: by types of taxes, by functions, by taxpayers segments and combined. In terms of tax administration individual countries have different requirements and are at certain levels of development. Thus, as much the economy is developed, the more complex is the organizational structure of tax system, such as in the USA, Germany, Great Britain, France, Canada and others. More comprehensive are the structures of tax systems of Australia, Belgium, Sweden and
Switzerland. In the countries, including Armenia, with small number of taxpayers, simple organizational structure is typical for tax system and the number of officers does not exceed 2000. Tax system, depending on the complexity degree of the organizational structure may consist of several components (lower, municipal, district, regional, central).
With the view of proper fulfilment of its mission and readiness to address challenges tax and customs system of Armenia constantly improves its legislative framework, control instruments and organizational structure.
The organizational structure of tax system of Armenia has been established on a functional principle, but contains elements both by taxpayers segments (large taxpayers) and by types of taxes (excise tax). Although, in recent years, various measures were undertaken for rehabilitation and enhancement of the system, there is still much to be done with respect to the improvement of the organizational structure. Thus, serious efforts shall be expended for improvement of the system, which in essence include the following:
1. It is necessary to optimize the organizational structure of the system, and hence the attention shall be focused not on the number of authorities but on the appropriate planning of expenses, also it shall be considered that the taxpayer shall resolve its problems at territorial level.
2. It is necessary to establish an organizational structure that will enable constantly improve the number, valuableness, quality of the services rendered by the tax authority to meet international requirements. During optimization of the system such a flexible organizational structure shall be set that will allow to timely address the internal and external environmental changes.
3. In term of optimization of the structure, recently in addition to taxpayers service departments of territorial inspectorates, separate service centers are put in operation in order to clarify the inspectorates functions, by distinguishing taxpayers service functions. For this purpose it is necessary to take into account the number of taxpayers served by the inspectorates, introduce effective system of assessment of tax inspectorates activities, both in terms of workload and cost-outcome analysis.
4. Since the functional principle is prevailing in the organizational structure, the recurrence of functions shall be avoided for their efficient performance and certain elements of management matrix shall be applied, the responsibility hierarchy shall be set by horizontal and vertical structure.
References
1. Arturo Jacobs, Detailed Guidelines for Improved Tax Administration in Latin America and the Caribbean, Organizational Structure and Management, USAID, August 2013, P.43
2. Large taxpayer operations: Identification criteria used in 2013 - OECD, https://www.oecd.org/.../Table 2.5.%20Large%20tax-payer%...
3. Maureen Kidd, Revenue Administration: Functionally Organized Tax Administration, June 2010, P.15
4. Tax Administr ation in OECD and Selected Non-OECD Countries: Comparative Information Series, February 2007, P., 130, www.oecd.org/ctp/con-sumption/CIS-2006.pdf
5. Tax Administration in OECD Countries: Comparative Information Series, October 2004, P. 70, www.oecd.org/ctp/administration/CIS-2004.pdf
6. А.В. Аронов, В.А. Кашин. Налоги и налогообложение (Учебное пособие). 2009, С. 576
7. RA Government decree No: 224-N, dated 10 March 2016
8. RA State Revenue Committee, Annual report on the activities of tax and customs authorities, 2016, page 92, www.taxservice.am
9. Институциональные и организационные характеристики налоговых органов, http://studme.org/111512129929/ekonomika/institutsi onalnye organizatsionnye harakteristiki nalogovyh organov,
10. www.armenpress.am/arm/news/832217/haya stanum-kirakanacven-harkayin-varchararutyan-ardyunavetutyan.
11. www.customs.am
12. http://www.taxservice.am/Content.aspx?itn= TILists
13. www.taxservice.am/ATS_StructuralUnits.asp x?puid=13 &suid=118
