Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps Estimation Based on Operational Audits
Technical Assistance Reports, May 9, 2025
Source details
- Canonical URL
- Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps Estimation Based on Operational Audits
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Bibliographic details
- Published: May 9, 2025
- Series: Technical Assistance Reports
- DOI: https://doi.org/10.5089/9798229008884.019
Summary of findings
- The report presents estimates of the Personal Income Tax (PIT) and Social Security Contributions tax gaps for Armenia for 2020–2023.
- The tax gaps are based on a bottom-up approach using operational audits.
- The PIT gap is estimated at 3.8 percent of potential PIT liability.
Methodology and technical notes
- Approach: bottom-up approach using operational audits.
- Methods/keywords listed: Heckman Sample Selection model., Operational audits, SSC audit.
- Tax gap concepts covered: Personal Income Tax Gap, Social Security Contributions Tax Gap.
Subjects and keywords
- Subjects: Auditing, Business enterprises, Economic sectors, Personal income tax, Public financial management (PFM), Revenue performance assessment, Social security contributions, Tax gap, Taxes
- Keywords: Auditing, Bottom-up approach, Business enterprises, Global, Heckman Sample Selection model., IMF team, Operational audits, Personal income tax, Personal Income Tax Gap, PIT gap, social security contribution gaps estimation, Social security contributions, Social Security Contributions Tax Gap, SSC audit, SSC gap, Tax gap
International Monetary Fund. Technical Assistance Report No. 2025/055 (May 9, 2025).
Content in this bundle
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