Finland : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap »
Series: IMF Staff Country Reports
Author(s): International Monetary Fund. Fiscal Affairs Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 23 February 2016
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...