Republic of Estonia: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Republic of Estonia: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap
EXECUTIVE SUMMARYThis report presents the results of applying the Revenue Administration Gap Analysis Program VAT gap estimation methodology to Estonia for the period 2007–12. The methodology employs a top-down approach for estimating the potential VAT base, using statistical data on value-added generated in each sector. There are two main... READ MORE...

Publication date: May 2014
ISBN 9781498370110
$18.00

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