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ԱՅԼԸՆՏՐԱՆՔ գիտական հանդես

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ANNOTATIONS OF ARTICLES

Yuri Suvaryan, Neli Shahnazaryan, M. Arakelyan

PROSPECTS OF TOURISM DEVELOPMENT IN THE REPUBLIC OF ARMENIA

The study results indicate that international visitor arrival numbers to RA on a worldwide and regional scale are still relatively low. Hence, the goal of this research is to assess the current situation of Armenia’s tourism industry and identify new tourism directions and offer combined tourist package. This will allow our country to record growth in inbound tourism and increase its competitiveness in the long run.

Arman Martirosyan, Samvel Yepoyan

BEHAVIORAL OR PSYCHOLOGICAL ECONOMICS: ASPECTS OF METHODOLOGY

Authors discuss issues related to the methodology of behavioral economics and the related fields such as behavioral finance, study the effects of social, cognitive, and emotional factors on the economic decisions of individuals and institutions and the consequences for market prices, returns, and the resource allocation. This field of science is also known as psychological economics and is primarily concerned with the bounds of rationality of economic agents. Behavioral models typically integrate insights from psychology with neo-classical economic theory; in so doing, these behavioral models cover a range of concepts, methods, and fields.

Tigran Harutyunyan

MAIN PRIORITIES OF TAX REFORMS IN THE REPUBLIC OF ARMENIA

Autor examines the tax reforms implemented by the Armenian Government. They have the purpose of creating such tax system which will provide for a faster rate of economic growth, create a positive environment for investments and export oriented production which in turn will lead to higher life standards and new vacancies. In other words, the goal of tax policy implemented by the Government in one side is intended to shape a favorable business environment, in the other hand, to provide for the optimal level of revenues collection.

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²ÏÝѳÛï ¿, áñ ѳñϳÛÇÝ í³ñã³ñ³ñáõÃÛ³Ý áÉáñïáõ٠ϳ۳óíáÕ áñáßáõÙÝ»ñÁ áõÕÕí³Í »Ý å»ïáõÃÛ³Ý ÏáÕÙÇó ÁÝïñí³Í ïÝï»ëáõÃÛ³Ý ·»ñ³Ï³ áõÕÕáõÃÛáõÝÝ»ñÇ ½³ñ·³óÙ³ÝÝ áõ ·áñͳñ³ñáõÃÛ³Ý Ñ³Ù³ñ μ³ñ»Ýå³ëï ÙÇç³í³ÛñÇ Ó¨³íáñÙ³ÝÁ: ÀݹëÙÇÝ, ѳñϳÛÇÝ ù³Õ³ù³Ï³ÝáõÃÛ³Ý Ù»ç ·»ñ³ÏßéáõÙ ¿ áñáßáõÙÝ»ñÇ ÁݹáõÝÙ³Ý ·³Õ³÷³ñ³Ï³Ý ÏáÕÙÁ, ÇëÏ í³ñã³ñ³ñáõÃÛ³Ý Ù»ç` ϳ½Ù³Ï»ñå³Ï³Ý ¨ Çñ³Ï³Ý³óÙ³Ý ÏáÕÙÁ: âÝ³Û³Í ÑÇßÛ³É áÉáñïÇ ÑÇÙݳËݹÇñÝ»ñÇ í»ñ³μ»ñÛ³É Ñ³Û ¨ ûï³ñ Ñ»ÕÇݳÏÝ»ñÇ ÏáÕÙÇó ϳï³ñí³Í μ³½Ù³ÃÇí áõëáõÙݳëÇñáõÃÛáõÝÝ»ñÇÝ, Ý»ñϳÛáõÙë Ù³ëݳ·Çï³Ï³Ý ·ñ³Ï³ÝáõÃÛáõÝáõÙ ãϳ ÙdzëÝ³Ï³Ý ï»ë³Ï»ïª ѳñϳÛÇÝ í³ñã³ñ³ñáõÃÛ³Ý Ñ³ëϳóáõÃÛ³Ý Ñ³ñóáõÙ:

 

Emma Janinyan

ABOUT SOME ISSUES OF TAX ADMINISTRATION

Tax administration efficiency issues are among economic priorities in the Republic of Armenia. There is a vital need to create sufficient grounds for evaluating the activities of tax administration and assessment of current financial and economic situation related to the taxpayers operations. This, in turn, requires deep and comprehensive analysis of possibilities to reduce the tax burden and the level and share of shadow economy.

Razmik Isahakyan

HUMAN CAPITAL AND ITS LOSSES IN EDUCATION

Current article is related to contemporary issues of human capital in education. The idea of humans as capital basically means that humans have a certain worth to a company or society. Education increases that worth, making individuals more able to contribute to a company or to society. So, investing in education and training of your employees is worthwhile because then your employees increase their value to you, as an employer. In a general sense, society’s investment in educational programs increases people’s value to society in general.

Spartak Melikyan

INTERNATIONAL EXPERIENCE OF EFFICIENT MANAGEMENT OF STATE DEBT

Article discusses most valuable examples of efficient management of the state debt from the world economy. In particular, it is worthy to mention that most of the countries are mainly concerned not about the volumes of borrowed resources, but the the ratio of the state debt to the gross domestic product. In a number of countries like Italy, Spain, Portugal, Japan, United States and others this ratio is well above the acceptable level (60%). Many developed and developing countries try to coordinate their efforts on foreign debt management.

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ä»ï³Ï³Ý å³ñïùÇ Ï³é³í³ñÙ³Ý Ùáï»óáõÙÝ»ñÇó Ù»ÏÝ ¿ Ýñ³ ³×Ç ÃáõÛɳïñ»ÉÇ ë³ÑÙ³ÝÝ»ñÇ í»ñ³μ»ñÛ³É ÁݹѳÝáõñ Ó¨³Ï»ñåÙ³Ý Ñ³Ù³Ó³ÛÝ»óáõÙÁ: ÆÝãå»ë »ñ¨áõÙ ¿ ß³ï »ñÏñÝ»ñÇ ÷áñÓÇó, ëáíáñ³μ³ñ Ùï³Ñá·áõÃÛáõÝÝ»ñ ãÇ ³é³ç³óÝáõÙ Ðܲ-Ç 50-70%-Ç ã³÷áí å³ñïùÁ: 11 »ñÏñÝ»ñáõÙ, áñáÝù μáÉáñÇó ³é³ç å³ÛÙ³ÝÝ»ñ ëï»ÕÍ»óÇÝ ºíñáå³Ï³Ý ³ñï³ñÅáõóÛÇÝ ÙÇáõÃÛ³ÝÁ ³Ý¹³Ù³Ïó»Éáõ ѳٳñ, å»ïå³ñïùÁ, ÁݹѳÝáõñ ³éÙ³Ùμ, ·ïÝíáõÙ ¿ Ðܲ-Ç 60%-Çó μ³ñÓñ ٳϳñ¹³ÏÇ íñ³ (³Û¹ ÃíáõÙ, üÇÝɳݹdzÛáõÙ, üñ³ÝëdzÛáõÙ, ¶»ñÙ³ÝdzÛáõÙ, Æëå³ÝdzÛáõÙ, ´»É·Ç³ÛáõÙ ¨ Æï³ÉdzÛáõÙ): ²ØÜ-áõÙ Ý»ñϳÛáõÙë ¹³ßݳÛÇÝ Ï³é³í³ñáõÃÛ³Ý å³ñïùÁ ϳ½ÙáõÙ ¿ ³í»ÉÇ ù³Ý 6 ïñÇÉÇáÝ ¹áɳñ, ϳ٠Ðܲ-Ç ßáõñç 70%-Á: ²ÚÈÀÜîð²Üø ¶Çï³Ï³Ý ѳݹ»ë

 

Suren Ghambaryan

CONTEMPORARY ECONOMIC POLICY AIMED TO REDUCE SHADOW ECONOMY

This study examines the main directions of state economic policy aimed to reduce the level of the shadow economy. It is mentioned that the shadow economy includes those economic activities and the income derived thereof that circumvent or avoid government regulation or taxation. A large share of the shadow economy is undeclared work which refers to the wages that workers and business do not declare to avoid taxes or labour market regulation. The rest is represented by business underreporting income to avoid taxation. One of the most efficient tools is to improve the tax administration.

Samvel Kotanjyan

CONTEMPORARY ISSUES OF MANAGEMENT OF THE STATE DEBT OF THE REPUBLIC OF ARMENIA

Public debt management is both complex and crucial in Armenia compared to developed ones. The choice of the financial structure of public debt is key to warrant fiscal stability because of higher volatility of macroeconomic conditions. Moreover, public debt dynamics adds the fiscal risk to other sources of macroeconomic instability. The Republic of Armenia has experienced a rapid economic transformation since mid 1990s, though different shocks affected its macroeconomic situation. As a consequence, poverty grew sharply and fiscal needs lead the government to borrow sources from international orgaizations. Though macroeconomic situation is relatively stable, the state debt management issues remain vital for the country.while implementing economic reforms.

2012.3..

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