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Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Prediction 2023 Based on Corporate Income Tax Returns
Author:
International Monetary Fund. Fiscal Affairs Dept.
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Series:
Technical Assistance Reports
Volume/Issue:
Volume 2024: Issue 088
Language:
English
Publication Date:
01 Nov 2024
DOI:
https://doi.org/10.5089/9798400291579.019
ISBN:
9798400291579
ISSN:
3005-4575
Pages:
19
Keywords:
Predicted Corporate Income Tax Gap; Bottom-up approach; Not-yet audited tax returns; Heckman Sample Selection model; Republic of Armenia.; CIT gap; CIT gap estimate; IMF team; gap analysis; IMF short term expert; Corporate income tax; Auditing; Business enterprises; Tax gap; Tax audit performance measurement
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This report presents estimates of predictions of the Corporate Income Tax (CIT) gap for Armenia for 2023. The predicted CIT Gap is based on not-yet audited tax returns. The CIT gap is predicted to be 25.5 to 34.1 percent of potential CIT liability in 2023.
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Cover Technical Assistance Reports
Technical Assistance Reports
ISSN:
3005-4575
Publisher:
International Monetary Fund