Armenia plans to update the institution of the "law-abiding taxpayer" to make it more attractive and effective. The State Revenue Committee notes that the program, launched back in 2021, was initially aimed at strengthening tax discipline and forming a sustainable culture of tax payment, as well as improving administration in general.

Now the authorities want to reformat the system: it is proposed to issue a certificate of a conscientious taxpayer indefinitely, but with the possibility of suspension in case of violations. It is also planned to strengthen regular control in a quarterly format and at the same time soften the requirements for VAT refunds for program participants. Among the bonuses, accelerated consideration of complaints, individual notifications of changes in legislation and reduction of credit risks are retained.

It is also noted that the country's fiscal system has grown significantly in recent years. According to the government, from 2017 to 2025, budget revenues, including taxes, increased by 130%. Taking into account inflation of about 29%, the real growth actually exceeded a two-fold increase, which Yerevan attributes to the strengthening of administration and the expansion of the tax base.