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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Topics covered in this book

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Economics- Macroeconomics , Public Finance , Taxation - General , Compliance risk management , Compliance improvement plans , Corporate income tax , Income , Machine learning , Tax audit performance measurement , Data mining and analytics , Mining sector , Tax gap , Business enterprises , Auditing , Republic of Armenia , Corporate Income Tax Gap , Bottom-up approach , Operational audits , Heckman Sample Selection model , Machine learning model , Select cases for future audits

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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.