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Using Top-Down Compliance Gap Techniques to Supplement the Compliance Risk Management Framework
Author:
Elena D'Agosto
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,
Michael A Hardy
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Stefano Pisani
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Anthony Siouclis
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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2025: Issue 003
Language:
English
Publication Date:
24 Jan 2025
DOI:
https://doi.org/10.5089/9798400291555.005
ISBN:
9798400291555
ISSN:
2075-8669
Pages:
28
Keywords:
tax administration; tax compliance; tax gap; compliance gap; Compliance Risk Management; CRM; direct revenue effect; indirect revenue effect; taxpayer behavioral component; compliance risk-management framework; compliance gap technique; IMF Library; taxpayer compliance; compliance index; Auditing; Tax return filing compliance; Value-added tax
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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Traditional top-down tax gap assessments identify the size of a tax gap, but not its origins. By extracting more granular information from top-down tax gap assessments, and combining this information with compliance risk management (CRM) techniques, it is possible to: improve the accuracy of CRM techniques; improve the consistency of the likelihood and consequence dimensions of compliance risk assessments; identify emerging areas of tax compliance risk and; better disaggregate the direct and indirect revenue effects of compliance interventions, including the “behavioral component” within the indirect effects. Finally, it is also possible to determine the optimal revenue recovery from each segment of the taxpayer population.
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund