Tigran Dzhrabashyan, head of management consulting at Ameria Group, states that tax benefits should not only be viewed as tax "concessions" but as state programs with clear goals and measurable results. He emphasizes that the real cost and impact of tax benefits need to be assessed, which is a key issue for fiscal policy.
He also points out that while Armenia has a system for accounting and publication, the evaluation of effectiveness is still poorly developed, and we mainly know "how much it cost" but not always "did it work".
