Costa Rica : Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax »
Series: IMF Staff Country Reports
Author(s): International Monetary Fund. Fiscal Affairs Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 May 2018
Keywords: Revenue administration, Sales taxes, Corporate income taxes, Tax revenues, Technical Assistance Reports, Costa Rica
This Technical Assistance Report presents the estimates of tax gaps for general sales tax (GST) and corporate income tax in Costa Rica. The estimated GST compliance gap in Costa Rica increased from 29 percent in 20...