LEGISLATIVE AND LEGAL SUPPORT OF THE TAX SYSTEM OF THE REPUBLIC OF ARMENIA

The article is dedicated to the study of legal acts regulating tax relations and principles of taxation. The latter has shown that the principles of the tax system are sometimes not observed or not fully observed when implementing legal acts regulating tax relations. Most of the problems of the tax system are, as a rule, the result of the ambiguity and inconsistency of the regulatory framework. For this purpose, the article also carried out a study of the mechanisms for solving similar problems applied in different countries and presented recommendations for solving a number of legislative problems based on international best practices. As a result, the tax principles regulating tax relations will be preserved, the shadow economy will decrease, tax revenues will increase, making it possible to achieve the clarity and simplification of tax legislation, as well as the improvement and efficiency of tax administration.