国际货币基金组织：2025年瑞典：基于运营审计的技术援助报告企业所得税缺口估算报告（英文版）

This mission, financed by the European Commission, estimated the Corporate Income Tax (CIT) gap in Sweden based on a bottom-up approach using data from Skatteverket’s operational audits carried out in the period 2016-2023.2 The average yearly CIT gap across income years 2016-2023 is estimated to be 4.9 billion SEK or 2.2 percent of potential CIT liability.3 The estimates are based on audited CIT returns. In comparison, Skatteverket estimated the CIT gap at 1.3 percent of potential CIT during