In the first half of 2026, tax compliance indicators improved in Armenia. According to the press service of the State Revenue Committee of Armenia, the increase in the efficiency of tax administration, the encouragement of voluntary compliance with tax legislation by taxpayers, and the more targeted and predictable organization of administrative processes are among the key areas of the agency's work.
As a result of tax administration conducted in the first half of 2026, the main indicators characterizing compliance with tax legislation by taxpayers significantly improved. In particular, the number of inspections decreased, and the use of analytical tools expanded.
The results of their application in the first half of 2026 show that compared to the same period last year, the number of on-site inspections decreased by 21%, while the volume of administrative work conducted using analytical tools increased by 38%.
Thus, if in January-June 2025, 6783 field inspections were conducted, in the same period of 2026, their number reached 5346. As a result, the number of field inspections in the first half of 2026 decreased by 21% compared to the same period of the previous year.
At the same time, the volume of administrative work conducted using analytical tools significantly increased. If in January-June 2025, 64178 office analyses and studies were conducted, in the same period of 2026, 88752 analytical activities were conducted, which is 38% more.
According to the indicators of the first half of 2026, the effectiveness of inspections and studies initiated by the tax authority increased, making them more targeted. Thus, if in January-June 2025, the number of inspections in which violations were detected was 3851, and the share of cases with violations in the total number of inspections conducted was 72.5%, then in the same period of 2026, the number of inspections in which violations were detected was 3393, and the share of cases with violations in the total number of inspections conducted was 78.2%.
Thus, in the context of a decrease in the total number of inspections conducted, the share of inspections in which violations were detected increased by 5.7 percentage points, indicating an increase in the targeting and effectiveness of tax inspections.
At the same time, positive trends in improving tax discipline are also reflected in the growth of the volume of operations conducted by taxpayers and declared using cash registers. Growth was recorded both in the total number and revenue from cash receipts, as well as in the indicators of cashless transactions.
