Republic of Armenia: Technical Assistance Report-Tax Administration Diagnostic Assessment Tool Performance Assessment Report

Republic of Armenia: Technical Assistance Report-Tax Administration Diagnostic Assessment Tool Performance Assessment Report
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Volume/Issue: Volume 2026 Issue 005
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Economics- Macroeconomics , Public Finance , Taxation - General , TADAT , Armenia , Tax Administration , Diagnostic , , Tax administration core functions , Tax Administration Diagnostic and Assessment Tool (TADAT) , Auditing , Personal income tax

Summary

The IMF conducted a repeat Tax Administration Diagnostic Assessment Tool (TADAT) evaluation of Armenia's tax administration system from May 12 to May 27, 2025. The assessment aimed to establish an updated baseline for tax administration performance, identify areas for potential reform, and evaluate achievements since an assessment in 2016. Key findings highlighted strengths in electronic registration, filing, and payment facilities, and good management of IT and data risks. Areas for development include auditing practices and debt management.