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・ Taxat-Senat
・ Taxatio Ecclesiastica
・ Taxation (International and Other Provisions) Act 2010
・ Taxation (magazine)
・ Taxation Act 1722
・ Taxation Administration
・ Taxation as slavery
・ Taxation as theft
・ Taxation history of the United States
・ Taxation in Afghanistan
・ Taxation in Albania
・ Taxation in Algeria
・ Taxation in Andorra
・ Taxation in Antigua and Barbuda
・ Taxation in Argentina
Taxation in Armenia
・ Taxation in Australia
・ Taxation in Austria
・ Taxation in Azerbaijan
・ Taxation in Bangladesh
・ Taxation in Belgium
・ Taxation in Bhutan
・ Taxation in Bosnia and Herzegovina
・ Taxation in Brazil
・ Taxation in Bulgaria
・ Taxation in Canada
・ Taxation in China
・ Taxation in Colombia
・ Taxation in Croatia
・ Taxation in Cuba


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Taxation in Armenia : ウィキペディア英語版
Taxation in Armenia

Armenia's complex tax system was revised in 1997 and again in 2001. The top corporate profit tax rate was lowered from 30% to 20%. As of July 1, 2001 a single rate was applied to all taxable profits, defined as the difference between revenues and the sum of wages, amortization payments, raw and intermediate purchases, social security contributions, insurance fees, and interest expenses. Newly formed enterprises are exempt from taxes for the first two years, but there is no provision for carrying forward losses.
Individual income taxes are withheld by enterprises and are paid to the Ministry of Finance monthly. The personal income tax has
been reduced from three bands to two: 10% for monthly taxable income up to d80,000 ($144) and 20% plus a payment of d8,000 ($14.40) for taxable income between d120,000 and d320,000 ($1,892) for monthly taxable income above d80,000. Armenians also pay taxes to social security and pension funds. In 1992, Armenia introduced a value-added tax, which stood at 20% in 2003. Excise taxes are applied to diesel fuel, oil, spirits, wine and beer at
various rates. There are also land taxes and property taxes. Achieving a higher level of tax collection has been an important part of Armenia’s economic reform programs. The fiscal deficit was projected at 2.4% of GDP for 2003.



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