Technical Assistance Reports

Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Estimation Based on Operational Audits

September 11, 2024

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Format: Chicago

International Monetary Fund. Fiscal Affairs Dept. "Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Estimation Based on Operational Audits", Technical Assistance Reports 2024, 076 (2024), accessed November 21, 2024, https://doi.org/10.5089/9798400288678.019

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Summary

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.

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

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