IMPACT OF CHANGE OF INCOME TAX RATES ON INCOME TAX INFLOWS TO THE BUDGET OF THE RA
The change of tax rates always carries in itself not only fiscal, but also socio-economic reactions in various institutions. The greatest multiplier effect is created by income tax rates, since this type of tax covers the entire population. In this paper, we will seehow the change of income tax rates in the RA in 2018 influenced on the tax inflows