Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Estimation Based on Operational Audits
Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Estimation Based on Operational Audits
Volume/Issue:
Volume 2024
Issue 076
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ISBN:
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Economics- Macroeconomics , Public Finance , Taxation - General , Republic of Armenia , Corporate Income Tax Gap , Bottom-up approach , Operational audits , Heckman Sample Selection model , Machine learning model , Select cases for future audits , , CIT Gap , CIT gap estimate , A , CIT gap result , CIT gap , Corporate income tax , Auditing , Income , Tax audit performance measurement , Business enterprises
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Summary
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.
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