Achilles` heel of  Armenia`s tax system

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