In the first half of 2026, the indicators of tax compliance have improved.
07-08-2026 15:11 Armenia Economy
The increase in the effectiveness of tax administration, the promotion of voluntary compliance among taxpayers, and the more targeted and predictable organization of administrative processes are key directions of the State Revenue Committee. In the first half of 2026, the main indicators characterizing taxpayer compliance have significantly improved as a result of the tax administration carried out.
Decrease in inspections, expansion of analytical tools
The SRC reports that during the first half of 2026, the results of the control measures and the application of analytical tools towards taxpayers indicate that compared to the same period last year, the number of outbound inspections has decreased by 21 percent, while the volume of administration carried out through analytical tools has increased by 38 percent. Thus, if 6,783 outbound control measures were conducted in January-June 2025, then 5,346 were conducted in the same period of 2026. As a result, the number of outbound control measures in the first half of 2026 decreased by 21 percent compared to the same period last year. At the same time, the volume of administration carried out using analytical tools has significantly increased. If 64,178 office analyses and studies were conducted in January-June 2025, then 88,752 analytical measures were conducted in the same period of 2026, marking a 38 percent increase.
Tax administration with targeted inspections
According to the indicators of the first half of 2026, the effectiveness of inspections and studies initiated by the tax authority has improved, making them more targeted. Thus, if the number of inspections revealing violations in January-June 2025 was 3,851, with the share of violation cases in the total inspections being 72.5 percent, then in the same period of 2026, the number of inspections revealing violations was 3,393, with the share of violation cases in the total inspections being 78.2 percent. Therefore, under the condition of a decrease in the total number of inspections conducted, the share of inspections revealing violations has increased by 5.7 percentage points, indicating an improvement in the targeting and effectiveness of tax inspections.
Growth in transactions reported by cash registers
At the same time, the positive trends in improving tax compliance are also reflected in the growth of the volumes of transactions carried out by taxpayers and reported by cash registers. Increases have been recorded both in the total number of cash register receipts and revenues, as well as in the indicators of cashless transactions.
Thus, in the first half of 2026, the indicators of transactions reported by cash registers, including cashless transactions, have increased. Specifically, in January-June 2026, the number of cash register receipts amounted to more than 444.6 million, compared to 365.5 million in the same period of 2025, marking a 21.6 percent increase. Among them, the number of cashless cash register receipts in the first half of 2026 was more than 162.1 million, compared to 103.5 million in the previous year, increasing by 56.6 percent. At the same time, the total revenue reported by cash registers has increased from 1 trillion 417 million drams to 1 trillion 752 million drams, marking a 23.7 percent increase. Notably, a significant increase has been recorded in the revenues from cashless transactions, with 753.6 billion drams reported this year compared to 524.1 billion drams last year, representing an increase of 43.8 percent.
SRC
* This text was automatically translated by Artificial Intelligence (AI).
