ArmInfo. In Armenia, tax and investigative bodies lack a mechanism or mandatory function for assessing the potential economic damage resulting from their actions.
Vahram Mirakyan, the co-founder and head of the Union of Entrepreneurs , expressed this viewpoint on a social network, pointing out the least vulnerable points of the RA tax system. Thus, according to Mirakyan, a systemic problem for the Armenian tax system is the lack of consideration for economic consequences. He also identified the as a significant issue. Mirakyan believes that the destruction of human capital is another vulnerable point in the system.
According to Mirakyan, if Armenia truly wants to have an economically attractive, investment-friendly and internationally compliant tax environment, it is necessary to introduce the principle of proportionality into the law, the application of which will be mandatory not only for the courts, but also for tax authorities and preliminary investigation bodies. Businesses should feel that the state's task is not to catch them making mistakes and punish them as severely as possible, but rather to create appropriate conditions for the joint construction of a strong state, " Vahram Mirakyan concluded
