Armenia: TADAT Assessment
Armenia: TADAT Assessment
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Volume/Issue:
Volume 2025
Issue 042
Publication date: November 2025
ISBN: 9798229031837
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Topics covered in this book
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Finance , Labor , Public Finance , Taxation - General , Tax administration core functions , Tax Administration Diagnostic and Assessment Tool (TADAT) , Tax arrears management , Auditing
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.
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