国际货币基金组织：2025年如何预测企业所得税收入报告（英文版）

Corporate income tax (CIT) collections are among the most difficult revenues to forecast—even with adequate staffing, comprehensive data, and a stable tax design. In practice, forecasting units typically operate under less ideal conditions. As institutional constraints take time to ease, this Note sets out a practical toolkit of methods to strengthen forecasting capacity across a wide range of country contexts. It outlines techniques that provide unbiased forecasts even when the impact of pas