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Republic of Estonia: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap
Author:
International Monetary Fund. Fiscal Affairs Dept.
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Series:
IMF Staff Country Reports
Volume/Issue:
Volume 2014: Issue 133
Language:
English
Publication Date:
23 May 2014
DOI:
https://doi.org/10.5089/9781498370110.002
ISBN:
9781498370110
ISSN:
1934-7685
Pages:
50
Keywords:
ISCR; CR; VAT; ETCB; compliance gap; taxpayer; return; gap analysis; value-added tax; gap model; CASE VAT gap estimate; Value-added tax; Tax gap; Revenue Administration Gap Analysis Program (RA-GAP); Consumption
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This Technical Assistance Report discusses results of applying the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007–2012. It highlights that between 2009 and 2012, VAT receipts failed to keep pace with nominal GDP and final consumption growth, owing to a growing compliance gap. Within the overall VAT compliance gap, the assessment gap in Estonia increased from 2009–2011, although the collections gap grew until 2009 and then decreased. The decrease of collections gap followed the introduction of automated management and sanctions of debt in 2010.
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Cover IMF Staff Country Reports
IMF Staff Country Reports
ISSN:
1934-7685
Publisher:
International Monetary Fund