Government hopes that devolving revenue collection will help curb tax evasion. It may, but only among the poor.
A bill now before the Armenian parliament will create more rigorous tax rules for some of the country’s lowest earners.
The rules govern people working in 13 different trades, including tailors, cobblers, cleaners and private tutors – typically self-employed, and typically with irregular income flows.
If approved, the changes will come into effect in January 2016.