Armenia: TADAT Assessment

Author: International Monetary Fund. Fiscal Affairs Dept.

Volume/Issue: Volume 2025 Issue 042

Publication date: November 2025

ISBN: 9798229031837

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Topics covered in this book

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Finance , Labor , Public Finance , Taxation - General , repeat Tax Administration Diagnostic Assessment Tool , Imf publication , evaluation of Armenia's tax administration system , Tadat methodology , staff of the International Monetary Fund , Tax administration core functions , Tax Administration Diagnostic and Assessment Tool (TADAT) , Tax arrears management , Government debt management

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Summary

The IMF conducted a repeat Tax Administration Diagnostic Assessment Tool (TADAT) evaluation of Armenia's tax administration system from May 12 to May 27, 2025. The assessment aimed to establish an updated baseline for tax administration performance, identify areas for potential reform, and evaluate achievements since an assessment in 2016. Key findings highlighted strengths in electronic registration, filing, and payment facilities, and good management of IT and data risks. Areas for development include auditing practices and debt management.