Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Prediction 2023 Based on Corporate Income Tax Returns
Technical Assistance Reports, November 1, 2024
Source details
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- Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Prediction 2023 Based on Corporate Income Tax Returns
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Bibliographic details
- Published: November 1, 2024
- Series: Technical Assistance Reports
- DOI: https://doi.org/10.5089/9798400291579.019
Summary / Main Finding
- The 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.
Scope and Subjects
- Subject areas covered: 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 provided: 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
Methodological note (as stated)
- The predicted CIT gap is based on not-yet audited tax returns.
- The keyword list indicates use of a Heckman Sample Selection model and a bottom-up approach (as terms appearing in the source).