Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps

Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps
Volume/Issue: Volume 2025 Issue 009
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Public Finance , Taxation - General , Personal Income Tax Gap , Social Security Contributions Gap , Bottom-up approach , Operational audits , Heckman Sample Selection model , Republic of Armenia , , SSC gap , PIT gap measurement methodology , social security contribution gap , PIT gap , SRC data , assessed PIT , Personal income tax , Auditing , Tax audits , Corporate income tax , Tax gap , Global

Summary

This report presents results on a review of data available to the State Revenue Committee for estimating the Personal Income Tax and Social Security Contribution gaps. It is concluded that SRC has sufficient quality data available from operational audits to assess the gaps.