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The Revenue Administration Gap Analysis Program: An Analytical Framework for Personal Income Tax Gap Estimation
Author:
International Monetary Fund. Fiscal Affairs Dept.
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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2021: Issue 009
Language:
English
Publication Date:
27 Aug 2021
DOI:
https://doi.org/10.5089/9781513577173.005
ISBN:
9781513577173
ISSN:
2075-8669
Pages:
37
Keywords:
Tax Administration; Tax Compliance; Personal Income Tax; Tax Gap; Tax Avoidance; Tax Evasion; Random Audit Program; Shadow Economy; Non-Observed Economy; PIT gap; Personal Income Tax gap estimation; publication order; gap estimate; taxpayer registry data; Auditing; Revenue Administration Gap Analysis Program (RA-GAP)
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund