This article presents an analysis of the impact of the high income tax rate on informal employment in the construction sector of the Republic of Armenia between 2014 and 2024. Based on official statistical data, the study examines the sector’s share in GDP, the dynamics of construction volumes, employment trends, and average wage indicators. The conclusion section provides recommendations for reducing informal employment in Armenia’s construction sector, including suggestions for improving tax policy, simplifying hiring procedures, and strengthening enforcement mechanisms.
Artak Arustamyan (Tue,) studied this question.