The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation /

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 s...

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Hlavní autor: Hutton, Eric
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2017.
Edice:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2017/004
On-line přístup:Full text available on IMF
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Autor Hutton, Eric
Vydáno 2017
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Časopis
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Autor Hutton, Eric
Vydáno 2017
Off-Campus Access: No User ID or Password Required
On-Campus Access: No User ID or Password Required
Full text available on IMF
Časopis