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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...

Uganda

Uganda »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

Uganda: Selected Issues and Statistical Appendix

Uganda: Selected Issues and Statistical Appendix »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

Uganda: Selected Issues and Statistical Appendix

Uganda: Selected Issues and Statistical Appendix »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

Uganda: Selected Issues and Statistical Appendix

Uganda: Selected Issues and Statistical Appendix »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

Uganda: Selected Issues and Statistical Appendix

Uganda: Selected Issues and Statistical Appendix »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

An Economic Analysis of Tax Amnesties

An Economic Analysis of Tax Amnesties »

Source: An Economic Analysis of Tax Amnesties

Volume/Issue: 1989/42

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 May 1989

ISBN: 9781451975475

Keywords: tax evasion, tax compliance, tax enforcement, tax amnesties, tax collection

Tax amnesties have frequently been justified as politically popular ways to generate increases in government revenue. This paper examines the circumstances under which amnesties are likely to have a beneficial impa...

Corruption, Taxes and Compliance1

Corruption, Taxes and Compliance1 »

Source: Corruption, Taxes and Compliance

Volume/Issue: 2017/255

Series: IMF Working Papers

Author(s): Anja Baum , Sanjeev Gupta , Elijah Kimani , and Sampawende Tapsoba

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 November 2017

ISBN: 9781484326039

Keywords: Tax evasion, Taxes, Corruption, compliance, taxpayer offices, General

This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 co...

A Primeron Tax Evasion

A Primeron Tax Evasion »

Source: A Primeron Tax Evasion

Volume/Issue: 1993/21

Series: IMF Working Papers

Author(s): Vito Tanzi , and Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1993

ISBN: 9781451921533

Keywords: tax evasion, tax administration, tax system, tax authorities, tax compliance

Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with ful...