Technical Assistance Reports

Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Prediction 2023 Based on Corporate Income Tax Returns

November 1, 2024

Download PDF More Formats on IMF eLibrary Order a Print Copy
More formats on IMF eLibrary Order a Print Copy

Preview Citation

Format: Chicago

International Monetary Fund. Fiscal Affairs Dept. "Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Prediction 2023 Based on Corporate Income Tax Returns", Technical Assistance Reports 2024, 088 (2024), accessed November 21, 2024, https://doi.org/10.5089/9798400291579.019

Export Citation

  • ProCite
  • RefWorks
  • Reference Manager
  • BibTex
  • Zotero
  • EndNote

Summary

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.

Subject: Auditing, Business enterprises, Corporate income tax, Economic sectors, Income, National accounts, Public financial management (PFM), Revenue administration, Revenue performance assessment, Tax audit performance measurement, Tax gap, Taxes

Keywords: Auditing, Bottom-up approach, Business enterprises, Corporate income tax, Heckman Sample Selection model, Income, Mining sector, Not-yet audited tax returns, Personal income tax, Predicted Corporate Income Tax Gap, Republic of Armenia., Tax audit performance measurement, Tax gap

Publication Details

You May Also Be Interested In...

Burkina Faso: Report on Government Finance Statistics Mission (March 18–29, 2024)

November 18, 2024

Islamic Republic of Mauritania: Technical Assistance Project on Public Debt Projections: Scoping Mission Report

November 15, 2024

Libya: Technical Assistance Report-Redesign of Income Tax Forms

November 15, 2024

Growth Convergence and Public Finances of India and its States

November 15, 2024