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

This report presents estimates of predictions of the Corporate Income Tax (CIT) gap for Armenia for 2023. The predicted CIT Gap is based on not-yet audited tax returns. The CIT gap is predicted to be 25.5 to 34.1 percent of potential CIT liability in 2023

This report presents estimates of the Corporate Income Tax (CIT) gap for Armenia for the period 2020-2022. The CIT gap is based on a bottom-up approach using operational audits. The average CIT gap in Armenia is estimated at 26.4-35.2 percent of potential CIT liability

This technical assistance report on the Republic of Armenia discusses personal tax policy and presents the policy review and introduction of a universal declaration. Costly and regressive tax incentives should be repealed. A Universal Personal Income Tax (PIT) Declaration makes it possible to...

This paper describes Romania's Technical Assistance report on reforming personal income taxation. With one of the lowest revenues in the EU and a projected budget deficit exceeding 7 percent of gross domestic product (GDP), Romania should rely on an array of tax instruments to mobilize revenues....