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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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, Public financial management (PFM), Revenue administration, Revenue performance assessment, Tax audit performance measurement, Tax gap, Taxes
Keywords: Auditing, Bottom-up approach, Business enterprises, CIT gap, CIT gap estimate, Corporate income tax, gap analysis, Heckman Sample Selection model, IMF short term expert, IMF team, Not-yet audited tax returns, Predicted Corporate Income Tax Gap, Republic of Armenia., Tax audit performance measurement, Tax gap
Pages:
19
Volume:
2024
DOI:
Issue:
088
Series:
Technical Assistance Report No. 2024/088
Stock No:
TAREA2024088
ISBN:
9798400291579
ISSN:
3005-4575
