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Finland: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Finland: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap »

Source: Finland : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Volume/Issue: 2016/60

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 February 2016

ISBN: 9781475558722

Keywords: tax, added tax, compliance gap, revenue

This report presents estimates of the tax gap for Finland for the period 2008-14. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a...

South Africa

South Africa »

Source: South Africa : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Volume/Issue: 2015/180

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2015

ISBN: 9781513581897

Keywords: revenues, tax, compliance gap, revenue, capital formation

This Technical Assistance Report discusses the results of applying the value-added tax (VAT) gap estimation methodology of the Revenue Administration Gap Analysis Program (RA-GAP) to South Africa for the period 200...

Estimating the Corporate Income Tax Gap

Estimating the Corporate Income Tax Gap »

Source: Estimating the Corporate Income Tax Gap : The RA-GAP Methodology

Volume: 18

Series: Technical Notes and Manuals

Author(s): Junji Ueda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 September 2018

ISBN: 9781484357224

Keywords: Tax evasion, Tax evasion, Tax compliance, Tax Gap, Corporate Income Tax, General, Business Taxes and Subsidies

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical...

The Revenue Administration-Gap Analysis Program

The Revenue Administration-Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation

Volume/Issue: 2017/14

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

Language: Spanish

ISBN: 9781484317839

Keywords: Tax administration, Tax evasion, Tax revenues, Value added tax, Econometric models, Tax compliance, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Value-Added Tax, Tax Gap, Tax Avoidance

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

The Revenue Administration-Gap Analysis Program

The Revenue Administration-Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation

Volume/Issue: 2017/14

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

Language: French

ISBN: 9781484318577

Keywords: Tax compliance, Econometric models, Value added tax, Tax revenues, Tax evasion, Tax administration, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Value-Added Tax, Tax Gap, Tax Avoidance

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies

The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies »

Source: The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies

Volume/Issue: 2017/158

Series: IMF Working Papers

Author(s): Junji Ueda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 July 2017

ISBN: 9781484305874

Keywords: Tax compliance, value-added tax, tax gap, C-efficiency ratio, elasticity of tax revenue, General, Business Taxes and Subsidies

To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps b...

The Revenue Administration-Gap Analysis Program

The Revenue Administration-Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation

Volume: 17

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

ISBN: 9781475583618

Keywords: Tax administration, Tax compliance, Value added tax, Tax revenues, Econometric models, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Tax Administration, Tax Compliance, Value-Added Tax, Tax Gap

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

The Revenue Administration—Gap Analysis Program

The Revenue Administration—Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : An Analytical Framework for Excise Duty Gap Estimation

Volume: 17

Series: Technical Notes and Manuals

Author(s): Mick Thackray

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 April 2017

ISBN: 9781475584875

Keywords: Tax administration, Excise taxes, Tax compliance, Taxation, Tax evasion, Econometric models, Tax Administration; Tax Compliance; Excise Duties; Tax Gap; Tax Avoidance; Tax Evasion; Excise Smuggling; Cross-Border Shopping; Shadow Economy; Non-Observed Economy, Tax Administration, Tax Compliance, Excise

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

Finland
			: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Finland : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap »

Volume/Issue: 2016/60

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 February 2016

DOI: http://dx.doi.org/10.5089/9781475558722.002

ISBN: 9781475558722

Keywords: tax, added tax, compliance gap, revenue

This report presents estimates of the tax gap for Finland for the period 2008-14. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a...

South Africa
			: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

South Africa : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap »

Volume/Issue: 2015/180

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2015

DOI: http://dx.doi.org/10.5089/9781513581897.002

ISBN: 9781513581897

Keywords: revenues, tax, compliance gap, revenue, capital formation

This Technical Assistance Report discusses the results of applying the value-added tax (VAT) gap estimation methodology of the Revenue Administration Gap Analysis Program (RA-GAP) to South Africa for the period 200...