PERSPECTIVES OF DEVELOPMENT OF THE RA TAX SYSTEM IN THE CONTEXT OF BUSINESS ENVIRONMENT

One of the factors that contributes to the development of economy of any country is the improvement of business environment, and economic policy tools and drivers used in different countries had their role in tax system. Their compatibility evidences about development of a favorable business environment. The issue of development of the RA tax system is up-to-date and crucial, and the study of factors affecting it enables to identify the existing shortcomings and gaps that influence the development of business environment and economic. Although numerous studies have been conducted in this field, they however have not reflected in full the prospects of development of tax system as a tool for improvement of business environment. Therefore, this article is aimed to substantiate in a systemized manner the factors affecting the development of tax system and to identify those that had impact on business environment.