Front Matter Page
Fiscal Affairs Department
Contents
I. How do Countries Measure Noncompliance and Other Revenue Foregone in Value-Added Tax?
II. What is “Value-Added Tax Gap” Under the IMF Revenue Administration—Gap Analysis Program?
III. How is the Value-Added Tax Gap Measured by the IMF Revenue Administration—Gap Analysis Program?
A. Potential VAT Revenue
B. Actual Value-Added Tax Revenue
C. Measuring and Reporting the Gap
IV. How can the Value-Added Tax Gap be Used to Improve Compliance?
A. Breaking Down the Tax Gap to Support Taxpayer Compliance Management
B. Tracking Changes in the Gap to Support Taxpayer Compliance Improvements
V. Final Remarks
References
Tables
1. The Various Measures for Actual Value-Added Tax
Figures
1. Illustration of the Components of the Tax Gap
2. Breakdown of the Components of the Tax Gap