Sweden: Technical Assistance Report-Corporate Income Tax Gap Estimation Based on Operational Audits

Sweden: Technical Assistance Report-Corporate Income Tax Gap Estimation Based on Operational Audits
Volume/Issue: Volume 2025 Issue 107
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Economics- Macroeconomics , Public Finance , Taxation - General , Corporate Income Tax Gap , Bottom-up approach , Operational audits , Random audits , Heckman Sample Selection model , Machine learning model , Cit gap , Imf team , Fiscal Affairs Department , Imf publication , cit gap , Corporate income tax , Auditing , Tax gap , Income tax systems , Income and capital gains taxes

Summary

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.