The Revenue Administration Gap Analysis Program : An Analytical Framework for Personal Income Tax Gap Estimation.
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...
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| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2021.
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| Series: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2021/009 |
| Subjects: | |
| Online Access: | Full text available on IMF |