Sweden: Technical Assistance Report-Corporate Income Tax Gap Estimation Based on Operational Audits
Technical Assistance Reports, December 24, 2025
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Bibliographic details
- Published: December 24, 2025
- Series: Technical Assistance Reports
- Volume: 2025
- Issue: 107
- Pages: 26
- DOI: https://doi.org/10.5089/9798229031936.019
Overview
- Purpose: Estimate Sweden’s Corporate Income Tax (CIT) gap for 2016–2023.
- Approach summary: Bottom-up approach based on operational audits and comparisons with random audits.
- Report length and series: 26 pages; Technical Assistance Report No. 2025/107.
Methodology
- Bottom-up estimation based on operational audits.
- Comparisons between operational audits and random audits to assess representativeness and selection effects.
- Analytical tools and models referenced (as listed in keywords): Heckman Sample Selection model; Machine learning model.
- Time coverage: 2016–2023.
Key Findings and Statistics
- Average CIT gap: about 2.2% of potential CIT.
- Scope of estimate: Sweden Corporate Income Tax gap, 2016–2023 (period preserved exactly).
Subject Areas and Keywords
- Subject areas: Auditing; Corporate income tax; Income and capital gains taxes; Income tax systems; Public financial management (PFM); Revenue performance assessment; Tax gap; Taxes.
- Keywords: Auditing; Bottom-up approach; cit gap; Cit gap; Corporate income tax; Corporate Income Tax Gap; Fiscal Affairs Department; Heckman Sample Selection model; Imf publication; Imf team; Income and capital gains taxes; Income tax systems; Machine learning model.; Operational audits; Random audits; Tax gap.
Source: Sweden: Technical Assistance Report-Corporate Income Tax Gap Estimation Based on Operational Audits, Technical Assistance Report No. 2025/107, December 24, 2025. DOI: https://doi.org/10.5089/9798229031936.019