THE EFFICIENT TAX SYSTEM AS THE MOST IMPORTANT PREREQUISITE FOR ARMENIANS PROTECTION / ԱՐԴՅՈՒՆԱՎԵՏ ՀԱՐԿԱՅԻՆ ՀԱՄԱԿԱՐԳԸ՝ ՀԱՅԱՊԱՀՊԱՆՈՒԹՅԱՆ ԿԱՐԵՎՈՐԱԳՈՒՅՆ ՆԱԽԱՊԱՅՄԱՆ

The purpose of the article: present the connection between the effective tax system formation in the RA and the protection of Armenians, proposing ways to increase the tax system efficiency aimed not only at the implementation of tax collection, but also at the protection of Armenians. The such system formation has an important role and significance for economic development, also is an urgent and priority issue of protecting Armenians. To achieve the goal, we have set the following tasks. 1. justify the ineffectiveness the tax system functions, 2. identify the connection between an effective tax system and the Armenian’s protection, 3. show the negative impact of an ineffective tax system on Armenian’s protection, 4. propose ways to improve the tax system efficiency aimed at the effective implementation of tax collection and the Armenian’s protection.