ՀՀ հարկային համակարգի էկոլոգիզացման գործընթացները
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.
