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  1. Estimating the corporate income tax gap
    the RA-GAP methodology
    Author: Ueda, Junji
    Published: 2018
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781484357224
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    Series: Technical notes and manuals ; 18, 02 (2018)
    Subjects: Tax Gap; Tax Evasion; Tax Compliance; Corporate Income Tax
    Scope: 1 Online-Ressource (circa 35 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

     
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    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
  3. The Revenue Administration-Gap Analysis Program
    model and methodology for value-added tax gap estimation
    Author: Hutton, Eric
    Published: March 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 methodology for estimating the... more

    Access:
    Verlag (kostenfrei)

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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 methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781475583618
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    Series: Technical notes and manuals ; 17, 04 (2017)
    Subjects: Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion
    Scope: 1 Online-Ressource (circa 30 Seiten), Illustrationen
  4. Revenue administration gap analysis program
    an analytical framework for personal income tax gap estimation
    Author: Thackray, Mick; Jennings, Sarah; Knudsen, Martin B.
    Published: [2021]
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    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... more

    Access:
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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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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513577173
    Other identifier:
    Series: Technical notes and manuals ; TNM/2021, 009
    Subjects: Tax Administration; Tax Compliance; Personal Income Tax; Tax Gap; Tax Avoidance; Tax Evasion; Random Audit Program; Shadow Economy; Non-Observed Economy; National Government Expenditures and Related Policies; Personal Income Tax; Tax Administration; Tax Compliance; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  5. Estimating the corporate income tax gap
    the RA-GAP methodology
    Author: Ueda, Junji
    Published: 2018
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Export to reference management software   RIS file
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    Content information
    Volltext (kostenfrei)
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781484357224
    Other identifier:
    Series: Technical notes and manuals ; 18, 02 (2018)
    Subjects: Tax Gap; Tax Evasion; Tax Compliance; Corporate Income Tax
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  6. 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

    Access:
    Verlag (kostenfrei)

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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
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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
  7. The Revenue Administration-Gap Analysis Program
    model and methodology for value-added tax gap estimation
    Author: Hutton, Eric
    Published: March 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 methodology for estimating the... more

    Access:
    Verlag (kostenfrei)

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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 methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance

     
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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781475583618
    Other identifier:
    Series: Technical notes and manuals ; 17, 04 (2017)
    Subjects: Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion
    Scope: 1 Online-Ressource (circa 30 Seiten), Illustrationen
  8. Informality and the tax gap
    a case of non-farm enterprises inn Ghana : final report
    Author: Danquah, Michael; Osei-Assibey, Eric
    Published: August 2016
    Publisher:  International Growth Centre, London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Keine Speicherung
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Subjects: Tax Gap; Tax Propensity; Determinants and Informality
    Scope: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  9. Revenue administration gap analysis program
    an analytical framework for personal income tax gap estimation
    Author: Thackray, Mick; Jennings, Sarah; Knudsen, Martin B.
    Published: [2021]
    Publisher:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    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... more

    Access:
    Verlag (kostenfrei)
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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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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513577173
    Other identifier:
    Series: Technical notes and manuals ; TNM/2021, 009
    Subjects: Tax Administration; Tax Compliance; Personal Income Tax; Tax Gap; Tax Avoidance; Tax Evasion; Random Audit Program; Shadow Economy; Non-Observed Economy; National Government Expenditures and Related Policies; Personal Income Tax; Tax Administration; Tax Compliance; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  10. Estimation des montants manquants de versements de TVA
    exploitation des données du contrôle fiscal
    Author: Quantin, Simon; Welter-Médée, Cécile
    Published: [2022]
    Publisher:  [Insee, Institut national de la statistique et des études économiques], [Montrouge]

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    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Online
    Series: Documents de travail / Insee ; no. 2022, 11 (juillet 2022)
    Subjects: Machine Learning; Selection Bias; Tax Gap; Fiscal Audits
    Scope: 1 Online-Ressource (circa 56 Seiten), Illustrationen