02070cas a2200301 a 4500 AALejournalIMF021828 230101c9999 xx r poo 0 0eng d 5.00 USD 9781513577173 2075-8669 BD-DhAAL BD-DhAAL International Monetary Fund. Fiscal Affairs Dept. The Revenue Administration Gap Analysis Program : An Analytical Framework for Personal Income Tax Gap Estimation. Washington, D.C. : International Monetary Fund, 2021. 1 online resource (37 pages) Technical Notes and Manuals <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 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. Mode of access: Internet National Government Expenditures and Related Policies imf Personal Income Tax imf Tax Administration imf Tax Compliance imf Tax Evasion and Avoidance imf Technical Notes and Manuals; Technical Notes and Manuals ; No. 2021/009 Full text available on IMF http://elibrary.imf.org/view/journals/005/2021/009/005.2021.issue-009-en.xml IMF e-Library