Technical Assistance Reports

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