Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps

January 31, 2025

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. It is concluded that SRC has sufficient quality data available from operational audits to assess the gaps.

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

Pages:
16
Volume:
2025
DOI:
https://doi.org/10.5089/9798400299995.019
Issue:
009
Series:
Technical Assistance Report No. 2025/009
Stock No:
TAREA2025009
ISBN:
9798400299995
ISSN:
3005-4575

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Technical Assistance Reports