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Armenia - Public expenditure review : expanding the fiscal envelope (Inglês)

Armenia's small revenue and spending envelopes limit the government's ability to influence the economy, even while its influence through laws, rules, and regulations is significant. The government has an important role to play to reduce poverty and boost shared prosperity, and needs fiscal space. This public expenditure review (PER) analyzes and provides recommendations for the different dimensions of expanding the fiscal envelope. There are three ways of creating fiscal space: the first is higher tax revenue mobilization (through better administration and enforcement of existing taxes, higher tax rates, or new taxes on previously untaxed goods and services or incomes), second, lower spending on less productive programs, and third, an increase in the effectiveness of spending, that is, a higher output of the things the government wants (efficient administration, human capital, services for the population) for a given level of spending. The report highlights Armenia's limited fiscal envelope, and points out that key areas, such as education, health, and road transport, had been consistently underfunded. It suggests that revenue needs to be significantly improved, and the government will have to revisit its expenditure priorities to create the spending headroom needed to at least maintain the spending level in these areas. The structure of the report is presented as follows: section one gives executive summary. Section two focuses on quantifying fiscal activities. Section three analyzes a number of tax exemptions and loopholes. Section four analyzes ways to improve the impact out of every Armenian dram raised and spent. Section five evaluates in detail the social protection system's performance. Section six accompanies the reforms of Armenia's public service remuneration system.


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    Revisão de Despesas Públicas

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    Europa e Ásia Central,

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    Armenia - Public expenditure review : expanding the fiscal envelope

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    Active Labor Market Policies;active labor market policy;impact of tax expenditure;research and development expenditure;public health care services;weaknesses in tax administration;quality of public service;human resource management policy;social protection system;tax on dividend;global financial crisis;social protection spending;tax on interest;public sector wage;personal income tax;tax revenue increase;value added tax;general secondary education;high tax rate;Public Sector Remuneration;corporate income tax;effect of transfer;removal of tax;education and health;performance appraisal process;Social Safety Nets;Tax Exemption;Poverty &Inequality;public spending program;corporate tax return;Preferential Tax Rates;costs of taxation;increase tax collection;promotion of child;fiscal incidence analysis;social assistance program;human capital accumulation;informed decision making;income from agriculture;social security contribution;corporate tax rate;labor force participation;cooperation and development;effective tax rate;public sector job;public wage bill;average monthly earnings;effect of taxes;high poverty line;living in poverty;tax administration reform;secondary vocational education;Performance Appraisal System;quality of teaching;higher interest payments;social security expenditure;company income tax;health care expenditure;acquisition of good;composition of expenditure;public sector reform;amount of fund;road maintenance budget;forms of expenditure;piece of legislation;enterprise profit tax;small rural school;capital expenditure;fiscal envelope;tax policy;fiscal activity;fiscal consolidation;tax productivity;market income;capital spending;family benefit;job evaluation;tax relief;fiscal impact;financial service;armenian dram;concentration coefficient;public policy;Cash Transfer;Tax Reform;state budget;remuneration system;functional classification;government bond;budgetary spending;public debt;fiscal space;formal economy;agricultural activity;payroll system;economic relation;social impact;public good;fixed asset;Fixed Assets;functional composition;social privilege;unemployment benefit;roumeen islam;Fiscal Expansion;own-source revenue;sector adjustment;central body;recurrent budgets;fiscal adjustment;financial statement;government revenue;tax structure;good performance;personnel expense;real sector;contributory pension;equity perspective;taxation regime;education expenditure;road transport;entity account;public capital;education bearing;capital injection;wage policy;private consumption;positive impact;budget expenditure;budget amount;productive capital;capital budget;health expenditure;income redistribution;foreign finance;Higher Education;mineral export;Elementary Education;budget deficit;progressive taxation;security forces;international standard;Fiscal Sustainability;fiscal cost;real gdp;budget surplus;increased spending;flat rate;increased revenue;fiscal balance;Fiscal Stimulus;study estimate;high spending;commercial financing;budget target;national account;abject poverty;private incentives;pension system;pension reform;pay taxes;unemployment insurance;demographic growth;living standard;means testing;work disincentives;public entity;Social Welfare;tax law;tax deferral;administering tax;foregone revenue;social consideration;administrative datum;section show;tax incidence;household data;headcount poverty;cut spending;research phase;institutional change;disposable income;targeting mechanism;Fiscal policies;fiscal policy;Job Creation;increasing share;targeted program;political interference;tax audit;audit law;analytical capacity;health outcome;health poverty;generic pharmaceuticals;basic benefit;educational outcome;educational quality;rural area;road standard;effect estimate;welfare measure;poor household;public demand;public expenditure;sustainable level;tax payable;green channel;tax avoidance;audit capacity;ad valorem;enterprise tax;public finance;fiscal response;development path;private initiative;market failure;Public Goods



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