Theoretical and Applied Problems of Tax Burden Distribution in the Context of Consumption, Capital, and Labour Taxation
DOI:
https://doi.org/10.46991/BYSU.G.2026.17.1.046Keywords:
tax burden, consumption taxation, labour taxation, capital taxation, tax policy, tax systemAbstract
The purpose of this article is to examine the theoretical foundations of the distribution of the tax burden and to assess the specific features of its manifestation in modern tax systems, with a particular focus on the Republic of Armenia. The article presents the essence of taxing consumption, capital, and labor, their advantages and disadvantages, economic effects, as well as contemporary economic approaches to these fundamental issues. An empirical analysis has been conducted to assess the qualitative impact of consumption, capital, and labor taxation on economic growth in the Republic of Armenia. As a result of the study, pathways are proposed for a more proportionate distribution of the tax burden in the Republic of Armenia that would contribute to achieving an optimal balance between economic growth and social justice.
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Copyright (c) 2026 Gevorg Kirakosyan, MIKAYEL BARSEGHYAN
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