Costa Rica

Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax

Costa Rica
This report presents the estimates of tax gaps for general sales tax (GST) and corporate income tax (CIT) in Costa Rica by applying the methodology of the IMF’s RA-GAP (Revenue Administration – Gap Analysis Program). Main findings for GST gap The RA-GAP GST gap methodology was used to estimate the compliance gap and the policy gap for the... READ MORE...

Publication date: May 2018
ISBN 9781484356777
$18.00

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