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Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Estimation Based on Operational Audits
Author:
International Monetary Fund. Fiscal Affairs Dept.
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Series:
Technical Assistance Reports
Volume/Issue:
Volume 2024: Issue 076
Language:
English
Publication Date:
11 Sep 2024
DOI:
https://doi.org/10.5089/9798400288678.019
ISBN:
9798400288678
ISSN:
3005-4575
Pages:
23
Keywords:
Republic of Armenia; Corporate Income Tax Gap; Bottom-up approach; Operational audits; Heckman Sample Selection model; Machine learning model; Select cases for future audits.; CIT Gap; CIT gap estimate; A. CIT gap result; CIT gap; Corporate income tax; Auditing; Income; Tax audit performance measurement; Business enterprises
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This report presents estimates of the Corporate Income Tax (CIT) gap for Armenia for the period 2020–2022. The CIT gap is based on a bottom-up approach using operational audits. The average CIT gap in Armenia is estimated at 26.4-35.2 percent of potential CIT liability.
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Cover Technical Assistance Reports
Technical Assistance Reports
ISSN:
3005-4575
Publisher:
International Monetary Fund