Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps Estimation Based on Operational Audits
May 9, 2025
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Summary
Subject: Auditing, Business enterprises, Corporate income tax, Economic sectors, Income, National accounts, Personal income tax, Public financial management (PFM), Revenue performance assessment, Social security contributions, Tax audits, Tax gap, Taxes, Value-added tax
Keywords: Auditing, Bottom-up approach, Business enterprises, Corporate income tax, Heckman Sample Selection model., Income, Informal economy, National accounts, Operational audits, Personal income tax, Personal Income Tax Gap, Social security contributions, Social Security Contributions Tax Gap, Tax audits, Tax gap, Value-added tax
Publication Details
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Pages:
25
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Volume:
2025
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DOI:
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Issue:
055
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Series:
Technical Assistance Report No. 2025/055
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Stock No:
TAREA2025055
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ISBN:
9798229008884
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ISSN:
3005-4575
