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

Author: Patricio A Barra, Mr. Eric Hutton, and Polina Prokof'yeva

This technical note describes bottom-up CIT gap estimation techniques applied by seven revenue administrations highly experienced in this approach, those of Australia, Brazil, Canada, Denmark, Sweden, the United Kingdom, and the United States.

Volume/Issue: Volume 2023 Issue 006

Publication date: October 2023

ISBN: 9798400246265

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Topics covered in this book

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Economics- Macroeconomics , Public Finance , Taxation - General , International Taxation , 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

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Summary

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.