THE PROBLEM OF DETERMINING THE OPTIMAL TAX BURDEN FOR MICRO-ENTERPRISES IN THE TRADE SECTOR OF THE REPUBLIC OF ARMENIA

Abstract

Тhe article addresses the challenge of determining the optimal tax rate within the framework of state support for micro-enterprises in the Republic of Armenia, particularly under conditions of restrictions on the application of special tax regimes. Based on statistical data and microeconomic analysis, it is demonstrated that current amendments to tax legislation, aimed at reducing the tax gap, are adversely affecting micro-sized organizations, especially those operating in the trade sector.

By examining leading international practices in micro-enterprise taxation, the article proposes concrete measures for optimizing tax policy, including lowering the turnover tax threshold and reducing the tax rate. The suggested approaches are designed to foster a more favorable and equitable competitive and entrepreneurial environment for micro-enterprises, while simultaneously contributing to the reduction of the tax policy gap and ensuring sustainable economic development.