Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps Estimation Based on Operational Audits
Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps Estimation Based on Operational Audits
Volume/Issue:
Volume 2025
Issue 055
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ISBN:
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Economics- Macroeconomics , Public Finance , Taxation - General , Personal Income Tax Gap , Social Security Contributions Tax Gap , Bottom-up approach , Operational audits , Heckman Sample Selection model , , Informal economy , National accounts , Personal income tax , Corporate income tax , Income , Value-added tax , Tax audits , Tax gap , Business enterprises , Auditing , Social security contributions
Summary
This report presents estimates of the Personal Income Tax (PIT) and Social Security Contributions tax gaps for Armenia for 2020–2023. The tax gaps are based on a bottom-up approach using operational audits. The PIT gap is estimated at 3.8 percent of potential PIT liability.
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