Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps Estimation Based on Operational Audits
May 9, 2025
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This 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.
Subject: 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
Pages:
25
Volume:
2025
DOI:
Issue:
055
Series:
Technical Assistance Report No. 2025/055
Stock No:
TAREA2025055
ISBN:
9798229008884
ISSN:
3005-4575
