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Source: Costa Rica : Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax

Volume/Issue: 2018/124

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 May 2018

ISBN: 9781484356777

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...

Costa Rica
			: Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax

Costa Rica : Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax »

Volume/Issue: 2018/124

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 May 2018

DOI: http://dx.doi.org/10.5089/9781484356777.002

ISBN: 9781484356777

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...