The Revenue Administration–Gap Analysis Program

Model and Methodology for Value-Added Tax Gap Estimation

The Revenue Administration–Gap Analysis Program
The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used... READ MORE...

Publication date: April 2017
ISBN 9781475583618
$10.00

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