Republic of Armenia: Technical Assistance Report—Corporate Income Tax Gap Estimation Based on Operational Audits
Technical Assistance Reports, September 11, 2024
Source details
- Canonical URL
- Republic of Armenia: Technical Assistance Report—Corporate Income Tax Gap Estimation Based on Operational Audits
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Bibliographic details
- Published: September 11, 2024
- Series: Technical Assistance Reports
- DOI: https://doi.org/10.5089/9798400288678.019
Overview
- 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.
- Publication date: September 11, 2024.
Key findings
- The average CIT gap in Armenia is estimated at 26.4-35.2 percent of potential CIT liability.
Methodology and analytic approach
- Approach: Bottom-up approach using operational audits.
- Mentioned models and methods in keywords: Heckman Sample Selection model; Machine learning model; Tax audit performance measurement; Select cases for future audits.
Subjects and thematic coverage
- Auditing
- Business enterprises
- Corporate income tax
- Economic sectors
- Income
- National accounts
- Public financial management (PFM)
- Revenue administration
- Tax audit performance measurement
- Taxes
Keywords highlighted in the source
- 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
Content in this bundle
- tarea2024076-print-pdf