Discussion of Revenue Estimation Methodology and Process
Title | Discussion of Revenue Estimation Methodology and Process PDF eBook |
Author | United States. Congress. Joint Committee on Taxation |
Publisher | |
Pages | 36 |
Release | 1992 |
Genre | Business & Economics |
ISBN |
Discussion of Revenue Estimation Methodology and Process
Title | Discussion of Revenue Estimation Methodology and Process PDF eBook |
Author | |
Publisher | |
Pages | 30 |
Release | 1992 |
Genre | Tax revenue estimating |
ISBN |
Discussion of Revenue Estimation Methodology and Process
Title | Discussion of Revenue Estimation Methodology and Process PDF eBook |
Author | |
Publisher | |
Pages | 30 |
Release | 1992 |
Genre | Tax revenue estimating |
ISBN |
Discussion of Revenue Estimation Methodology and Process
Title | Discussion of Revenue Estimation Methodology and Process PDF eBook |
Author | United States. Congress. Joint Committee on Taxation |
Publisher | |
Pages | 32 |
Release | 1992 |
Genre | Business & Economics |
ISBN |
Explanation of Methodology Used to Estimate Proposals Affecting the Taxation of Income from Capital Gains
Title | Explanation of Methodology Used to Estimate Proposals Affecting the Taxation of Income from Capital Gains PDF eBook |
Author | |
Publisher | |
Pages | 80 |
Release | 1990 |
Genre | Capital gains tax |
ISBN |
The Revenue Administration–Gap Analysis Program
Title | The Revenue Administration–Gap Analysis Program PDF eBook |
Author | Mr.Eric Hutton |
Publisher | International Monetary Fund |
Pages | 32 |
Release | 2017-04-07 |
Genre | Business & Economics |
ISBN | 1475583613 |
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 methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance.
The Revenue Administration Gap Analysis Program
Title | The Revenue Administration Gap Analysis Program PDF eBook |
Author | International Monetary |
Publisher | International Monetary Fund |
Pages | 38 |
Release | 2021-08-27 |
Genre | Business & Economics |
ISBN | 1513577174 |
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.