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  1. 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

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Unlimited inter-library loan, copies and loan

     

    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
  2. 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)
    Verlag (kostenfrei)
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    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    Universitätsbibliothek Braunschweig
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    Duale Hochschule Baden-Württemberg Heidenheim, Bibliothek
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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

     
    Export to reference management software   RIS file
      BibTeX file
    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