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The Revenue Administration Gap Analysis Program Book PDF Summary

It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.

Detail Book of The Revenue Administration Gap Analysis Program PDF

The Revenue Administration Gap Analysis Program
  • Author : International Monetary
  • Release : 27 August 2021
  • Publisher : International Monetary Fund
  • ISBN : 9781513577173
  • Genre : Business & Economics
  • Total Page : 38 pages
  • Language : English
  • PDF File Size : 8,9 Mb

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