Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps
Technical Assistance Reports, January 31, 2025
Source details
- Canonical URL
- Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps
Other formats
Bibliographic details
- Published: January 31, 2025
- Series: Technical Assistance Reports
- DOI: https://doi.org/10.5089/9798400299995.019
Summary
- This report presents results on a review of data available to the State Revenue Committee for estimating the Personal Income Tax and Social Security Contribution gaps.
- Conclusion: SRC has sufficient quality data available from operational audits to assess the gaps.
Key findings
- SRC has sufficient quality data available from operational audits to assess:
- Personal Income Tax (PIT) gap.
- Social Security Contribution (SSC) gap.
Subject areas and keywords
- Subject: Auditing, Corporate income tax, Personal income tax, Public financial management (PFM), Revenue performance assessment, Tax audits, Tax gap, Taxes
- Keywords: assessed PIT, Auditing, Bottom-up approach, Corporate income tax, Global, Heckman Sample Selection model, Operational audits, Personal income tax, Personal Income Tax Gap, PIT gap, PIT gap measurement methodology, Republic of Armenia., social security contribution gap, Social Security Contributions Gap, SRC data, SSC gap, Tax audits, Tax gap
Content in this bundle
- tarea2025009-print-pdf