Sweden: Technical Assistance Report-Corporate Income Tax Gap Estimation Based on Operational Audits
December 24, 2025
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This report estimates Sweden’s Corporate Income Tax (CIT) gap for 2016–2023. Using a bottom-up approach based on operational audits and comparisons with random audits. The average CIT gap is about 2.2% of potential CIT.
Subject: 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
Pages:
26
Volume:
2025
DOI:
Issue:
107
Series:
Technical Assistance Report No. 2025/107
Stock No:
TAREA2025107
ISBN:
9798229031936
ISSN:
3005-4575
