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  1. The Revenue Administration-Gap Analysis Program
    an analytical framework for excise gap estimation
    Author: Thackray, Mick; Alexova, Martina
    Published: April 2017
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP analytical framework for... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP analytical framework for estimating excise gaps presented in this Technical Note sets out the steps and data required for comprehensive top-down gap estimates based on a comparison of actual collections to potential collections, which is estimated from consumption (or use) and expenditure of excise commodities. The note outlines the motivation for, and different approaches to, excise gap estimation; and identifies the design criteria for robust gap estimates. The note was jointly produced by RA-GAP team and the Slovak Republic's Institute for Financial Policy, piloting the framework for the mineral oils excise gap in Slovakia

     
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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781475584875
    Other identifier:
    Series: Technical notes and manuals ; 17, 05 (2017)
    Subjects: Tax Administration; Tax Compliance; Excise; Tax Gap; Tax Avoidance; Tax Evasion; Excise Smuggling; Cross-Border Shopping; Shadow Economy; Non-Observed Economy
    Scope: 1 Online-Ressource (circa 48 Seiten), Illustrationen
  2. The Revenue Administration-Gap Analysis Program
    an analytical framework for excise gap estimation
    Author: Thackray, Mick; Alexova, Martina
    Published: April 2017
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP analytical framework for... more

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    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP analytical framework for estimating excise gaps presented in this Technical Note sets out the steps and data required for comprehensive top-down gap estimates based on a comparison of actual collections to potential collections, which is estimated from consumption (or use) and expenditure of excise commodities. The note outlines the motivation for, and different approaches to, excise gap estimation; and identifies the design criteria for robust gap estimates. The note was jointly produced by RA-GAP team and the Slovak Republic's Institute for Financial Policy, piloting the framework for the mineral oils excise gap in Slovakia

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781475584875
    Other identifier:
    Series: Technical notes and manuals ; 17, 05 (2017)
    Subjects: Tax Administration; Tax Compliance; Excise; Tax Gap; Tax Avoidance; Tax Evasion; Excise Smuggling; Cross-Border Shopping; Shadow Economy; Non-Observed Economy
    Scope: 1 Online-Ressource (circa 48 Seiten), Illustrationen