Technical Assistance Reports

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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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Format: Chicago

International Monetary Fund. Fiscal Affairs Dept. "Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps Estimation Based on Operational Audits", Technical Assistance Reports 2025, 055 (2025), accessed May 22, 2025, https://doi.org/10.5089/9798229008884.019

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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.

Subject: Auditing, Business enterprises, Economic sectors, Personal income tax, Public financial management (PFM), Revenue performance assessment, Social security contributions, Tax gap, Taxes

Keywords: Auditing, Bottom-up approach, Business enterprises, Global, Heckman Sample Selection model., IMF team, Operational audits, Personal income tax, Personal Income Tax Gap, PIT gap, Social security contribution gaps estimation, Social security contributions, Social Security Contributions Tax Gap, SSC audit, SSC gap, Tax gap

Publication Details

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