Estimating the Corporate Income Tax Gap

The RA-GAP Methodology

Estimating the Corporate Income Tax Gap
The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the methodology to estimate CIT gaps. It includes... READ MORE...

Publication date: September 2018
ISBN 9781484357224
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