Abstract
In the basis of generating the needed state revenues for the efficient operation of each country is well designed tax policy. Tax system is the basis of the tax policy and it’s study begins and ends with analysis of the main elements, i. e. taxes. Studies on the role and essence of taxes and their impact on the economy have been conducted since ancient times and the are still widespread. In addition to providing the needed state revenues, taxes has also another prior role due to it’s regulatory characteristic as they serve as a means of implementing income redistribution function the people of different social and income groups, which aims to balance the disproportion of income and wealth between these layers. Taking into account the above mentioned, we have made an attempt to assess the impact of the tax burden for each separate tax types on the economy of the Republic of Armenia.
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