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Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps
Author:
International Monetary Fund. Fiscal Affairs Dept.
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Series:
Technical Assistance Reports
Volume/Issue:
Volume 2025: Issue 009
Language:
English
Publication Date:
31 Jan 2025
DOI:
https://doi.org/10.5089/9798400299995.019
ISBN:
9798400299995
ISSN:
3005-4575
Pages:
16
Keywords:
Personal Income Tax Gap; Social Security Contributions Gap; Bottom-up approach; Operational audits; Heckman Sample Selection model; Republic of Armenia.; SSC gap; PIT gap measurement methodology; social security contribution gap; PIT gap; SRC data; assessed PIT; Personal income tax; Auditing; Tax audits; Corporate income tax; Tax gap; Global
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This report presents results on a review of data available to the State Revenue Committee for estimating the Personal Income Tax and Social Security Contribution gaps. It is concluded that SRC has sufficient quality data available from operational audits to assess the gaps.
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Cover Technical Assistance Reports
Technical Assistance Reports
ISSN:
3005-4575
Publisher:
International Monetary Fund