UNDP Armenia has supported the establishment of a Digital Forensics Laboratory (DFL) within the State Revenue Committee, marking the first digital‑forensics reform delivered globally under the Tax for SDGs Initiative. 

This engagement builds on earlier support provided through a Tax Inspectors Without Borders Criminal Investigations (TIWB CI) programme. TIWB is a joint OECD-UNDP initiative, designed to help developing countries strengthen tax audit capacity through hands-on support, and since expanded to respond to evolving international tax challenges.

Armenia was among the jurisdictions that implemented a TIWB CI programme, and the establishment of the DFL followed a recommendation emerging from that programme to strengthen the State Revenue Committee’s capacity to handle digital evidence in tax crime cases.

The laboratory strengthens Armenia’s ability to detect and investigate complex tax crimes using technology‑enabled, evidence-based methods aligned with international standards. By enhancing enforcement capacity, the reform contributes directly to stronger domestic resource mobilization, an essential foundation for financing the Sustainable Development Goals (SDGs).

Since becoming operational in September 2024, the DFL has supported hundreds of intelligence and investigative actions, contributing to the identification of shadow economy activity exceeding AMD 70 billion (US$180 million). 

Beyond revenue gains, the initiative has strengthened institutional cooperation between tax authorities and law enforcement bodies, reinforced the credibility of the tax administration, and accelerated Armenia’s shift towards data-driven, technology-enabled compliance. 

UNDP Armenia played a central role in designing and operationalizing the laboratory, coordinating international expertise, supporting institutional frameworks, managing procurement of specialized equipment, and delivering targeted capacity development. This integrated approach ensured that technology investments translated into sustainable institutional capability. 

As the first DFL under the global Tax for SDGs Initiative, Armenia’s experience demonstrates how digital innovation, when embedded within strong public institutions, can drive systemic public finance reform. It offers a scalable model for countries seeking to strengthen tax compliance, reduce illicit financial flows, and expand fiscal space for sustainable development.

Learn more in the brief, Digital Forensics for Tax Enforcement: Armenia’s Model under the Tax for SDGs Initiative