Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Estimation Based on Operational Audits
September 11, 2024
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Summary
Subject: Auditing, Business enterprises, Corporate income tax, Economic sectors, Income, National accounts, Public financial management (PFM), Revenue administration, Tax audit performance measurement, Taxes
Keywords: A. CIT gap result, Auditing, Bottom-up approach, Business enterprises, CIT gap, CIT Gap, CIT gap estimate, Corporate income tax, Corporate Income Tax Gap, Heckman Sample Selection model, Income, Machine learning model, Operational audits, Republic of Armenia, Select cases for future audits., Tax audit performance measurement
Publication Details
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Pages:
23
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Volume:
2024
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DOI:
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Issue:
076
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Series:
Technical Assistance Report No. 2024/076
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Stock No:
TAREA2024076
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ISBN:
9798400288678
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ISSN:
3005-4575