South Africa : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap.
This Technical Assistance Report discusses the results of applying the value-added tax (VAT) gap estimation methodology of the Revenue Administration Gap Analysis Program (RA-GAP) to South Africa for the period 2007-12. It is found that the compliance gap is estimated to be between 5 percent and 10...
| Údar corparáideach: | |
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| Formáid: | IRIS |
| Teanga: | English |
| Foilsithe / Cruthaithe: |
Washington, D.C. :
International Monetary Fund,
2015.
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| Sraith: | IMF Staff Country Reports; Country Report ;
No. 2015/180 |
| Rochtain ar líne: | Full text available on IMF |
| Achoimre: | This Technical Assistance Report discusses the results of applying the value-added tax (VAT) gap estimation methodology of the Revenue Administration Gap Analysis Program (RA-GAP) to South Africa for the period 2007-12. It is found that the compliance gap is estimated to be between 5 percent and 10 percent of potential VAT revenues during the period 2007-12, and peaking in 2008 and 2009. The estimated compliance gap for VAT in South Africa between 2007 and 2012 is hump-shaped. The results also reveal that the level of the VAT policy gap in South Africa is low by international standards, owing to its simple VAT policy structure. |
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| Cur síos ar an mír: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| Cur síos fisiciúil: | 1 online resource (50 pages) |
| Formáid: | Mode of access: Internet |
| ISSN: | 1934-7685 |
| Rochtain: | Electronic access restricted to authorized BRAC University faculty, staff and students |