ASSESSMENT OF TAX POTENTIAL AND WAYS TO INCREASE EFFICIENCY OF TAX ADMINISTRATION IN THE REPUBLIC OF ARMENIA

The study of theoretical and methodological grounds of formation of tax levers of the economy development and regulation shows that the increase of efficiency of tax policy and tax system requires development and implementation of such a strategy of tax reforms, which guided by the peculiarities of the given country, will be focused on ensuring balance between the processes of collection of financial resources necessary for implementation of state functions and promotion of activities of economic entities. Tax reforms currently implemented in the RA are of situational nature and are primarily intended for provision of budget revenues. Under such appro ach the role of tax system in regulation of economic relations is being diminished, the volume of shadow turnover is being grown, economic activity and the aspiration to carry activities are being descended, and also appear other negative phenomena. The in tegrity of tax rela- tions in its economic contents is a complex system, which, like any other system, when being studied should be divided into interrelated and interdependent subsystems, since their simultaneous and comprehensive examination, as a rule, be comes almost impossible. Naturally, each country and its individual sectors of economy and relations are endowed with all the features peculiar to complex systems, bringing together various elements with internal and external links