Estimating the Corporate Income Tax Gap : The RA-GAP Methodology /
The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the...
| Prif Awdur: | |
|---|---|
| Fformat: | Cylchgrawn |
| Iaith: | English |
| Cyhoeddwyd: |
Washington, D.C. :
International Monetary Fund,
2018.
|
| Cyfres: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2018/002 |
| Mynediad Ar-lein: | Full text available on IMF |