Technical Assistance Reports

Subject: Auditing, Business enterprises, Corporate income tax, Data mining and analytics, Economic sectors, Income, Machine learning, Mining sector, National accounts, Public financial management (PFM), Revenue administration, Revenue performance assessment, Tax audit performance measurement, Tax gap, Taxes, Technology

Keywords: Auditing, Bottom-up approach, Business enterprises, Compliance improvement plans, Compliance risk management, Corporate income tax, Corporate Income Tax Gap, Data mining and analytics, Heckman Sample Selection model, Income, Machine learning, Machine learning model, Mining sector, Operational audits, Republic of Armenia, Select cases for future audits., Tax audit performance measurement, Tax gap