Ecologization Processes of the RA Tax System

Authors

  • Ara Karyan Yerevan State University

DOI:

https://doi.org/10.46991/BYSU:G/2016.7.1.032

Keywords:

environmental taxes, environmental tax reform, double dividend of environmental taxes, distorting effect of taxes

Abstract

The article presents an insight into the theory of ecologization of the tax system, the steps taken by the EU countries in that respect. It observes the RA tax legislation initiatives taken on a spontaneous basis around this issue. The problem setting on the ecologization of the RA tax system has been substantiated.

Published

2016-02-25

How to Cite

Karyan, A. (2016). Ecologization Processes of the RA Tax System. Bulletin of Yerevan University G: Economics, 7(1 (19), 32–47. https://doi.org/10.46991/BYSU:G/2016.7.1.032

Issue

Section

Articles