Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Estimation Based on Operational Audits
September 11, 2024
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This report presents estimates of the Corporate Income Tax (CIT) gap for Armenia for the period 2020–2022. The CIT gap is based on a bottom-up approach using operational audits. The average CIT gap in Armenia is estimated at 26.4-35.2 percent of potential CIT liability.
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
Pages:
23
Volume:
2024
DOI:
Issue:
076
Series:
Technical Assistance Report No. 2024/076
Stock No:
TAREA2024076
ISBN:
9798400288678
ISSN:
3005-4575
