Technical Notes and Manuals Volume 2023 Issue 006: Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program (2023)

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Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program

Author:

Patricio A Barra

Patricio A Barra
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Mr. Eric Hutton

Mr. Eric Hutton
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, and

Polina Prokof'yeva

Polina Prokof'yeva
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Series:: Technical Notes and Manuals

Volume/Issue:: Volume 2023: Issue 006

Language:: English

Publication Date:: 31 Oct 2023

DOI:: https://doi.org/10.5089/9798400246265.005

ISBN:: 9798400246265

ISSN:: 2075-8669

Pages:: 37

Keywords:: Tax Administration; Tax Compliance; Corporate Income Tax; Tax Gap; Tax Evasion; Random Audit Program; Risk-Based Audits; bottom-up technique; CIT gap; gap definition; Ra-GAP team; members of the Revenue Administration Gap Analysis Program; Auditing; Revenue Administration Gap Analysis Program (RA-GAP); Small and medium enterprises

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.

Series:: Technical Notes and Manuals

Volume/Issue:: Volume 2023: Issue 006

Language:: English

Publication Date:: 31 Oct 2023

DOI:: https://doi.org/10.5089/9798400246265.005

ISBN:: 9798400246265

ISSN:: 2075-8669

Pages:: 37

Keywords:: Tax Administration; Tax Compliance; Corporate Income Tax; Tax Gap; Tax Evasion; Random Audit Program; Risk-Based Audits; bottom-up technique; CIT gap; gap definition; Ra-GAP team; members of the Revenue Administration Gap Analysis Program; Auditing; Revenue Administration Gap Analysis Program (RA-GAP); Small and medium enterprises

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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This technical note describes bottom-up CIT gap estimation techniques applied by revenue administrations in the following highly experienced countries in this approach: Australia, Brazil, Canada, Denmark, Sweden, the United Kingdom, and the United States. The main topics included in the descriptions are techniques applied, CIT gap results, advantages and disadvantages of different available options, and future developments and recommendations for any revenue administration interested in starting bottom-up CIT gap estimation programs having no prior experience.

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Technical Notes and Manuals

ISSN:: 2075-8669

Publisher:: International Monetary Fund

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