01757cas a2200241 a 4500 AALejournalIMF015355 230101c9999 xx r poo 0 0eng d 5.00 USD 9781513581897 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Fiscal Affairs Dept. South Africa : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap. Washington, D.C. : International Monetary Fund, 2015. 1 online resource (50 pages) IMF Staff Country Reports <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2015/180 Full text available on IMF http://elibrary.imf.org/view/journals/002/2015/180/002.2015.issue-180-en.xml IMF e-Library