USAID - Tax Reform Program – Taxpayer’s Handbook

Taxpayers and accountants in the process of their activities are faced with various economic rules and regulations, the knowledge and correct application of which is one of the keys to success in business. This handbook has been published to increase their legal awareness. Since the provisions of normative legal acts are more accessible and understandable when formulated using the question-and-answer method, it was decided to include the provisions taken from the main normative legal acts regulating this sphere, frequently used in practice, in the form of questions and answers. Taxpayers and accountants in the process of their activities are faced with various economic rules and regulations, the knowledge and correct application of which is one of the keys to success in business. This handbook has been published to increase their legal awareness. Since the provisions of normative legal acts are more accessible and understandable when formulated using the question-and-answer method, it was decided to include the provisions taken from the main normative legal acts regulating this sphere, frequently used in practice, in the form of questions and answers. When developing the guide, the authors refrained from personal opinions and subjective interpretations, referring all answers to parts and (or) paragraphs of articles of legal acts. References in the answers are made to the provisions of legal acts in force since July 1, 2015. In separate chapters, the reader is presented with applied approaches to business law, labor relations, accounting, and tax accounting according to the provisions of the most frequently used legal acts.
The handbook is intended for accounting and finance representatives, as well as undergraduates, master's students, and economists.
The Handbook was developed on the initiative of the Association of Accountants of Armenia NGO, in cooperation with the Asian Development Bank (ADB) and the Small and Medium Entrepreneurship Development National Center of Armenia under the USAID Tax Reform Program.