Technical Assistance Reports

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

November 1, 2024

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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 1, 2024, https://doi.org/10.5089/9798400291579.019

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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

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