Taxation in Armenia is regulated by the State Revenue Committee, which is the tax authority of the Armenian government.
[2] From 1 January 2020, Armenia switched to a flat income taxation system, which, regardless of the amount, will tax wages at 23%.
[3] Reforms adopted in June 2019, aims to boost medium-term economic activity and to increase tax compliance.
From 1 January 2020, Armenia abandoned two alternative tax systems - self-employed and family entrepreneurship.
[4] This suggests that tax collection in Armenia is improving at the expense of ordinary citizens, rather than wealthy citizens (who have been the main beneficiaries of Armenia's double-digit economic growth in recent years).