FSMB is conducting an assessment of SME tax reforms effective from January 1, 2009 to review, analyze the tax legislation, identify exiting gaps and constrains in tax policies and monitor and evaluate the efficiency of enforcement process of new SME taxation policies, and develop and disseminate recommendations aimed at the revision of the legal framework for the taxation in order to guarantee a fair taxation procedure for efficient and transparent taxation.

Analizing the Tax legislation will provide sufficient details allowing an in-depth understanding of the legal and institutional framework of newly adopted SME taxation system to address the problem of corruption on the preventive and repressive side. One of the main tasks is the legal evaluation of SME tax reform policy and efficiency of its enforcement in terms of reducing the corruption risks in SME taxation sphere.

The list of RA law/legal acts included in the package of current Tax Reforms to be subjected to corruption risks monitoring and assessment is the following:

On Taxes On Income Tax On Mandatory Social Payments On Accounting
On Value Added Tax On Profit Tax On Organizing and Conducting Audits On Presumptive Payments

The analysis of data obtained from survey results will allow selecting and considering in details the most difficult and important cases of improper implementation of newly adopted legislation on SME taxation and cases of abusing entrepreneurs’ rights in corruption purposes. The analysis will provide the first hand information of how in practice the anti-corruption reforms in SME taxation are being implemented or not implemented.

Round Table Discussion in Dilijan
15 July 2009

Round Table Discussion in Vanadzor
30 July 2009


©2009 FSMB