The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation / Eric Hutton.
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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| Online Access: |
Full Text (via IMF e-Library) |
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| Main Author: | |
| Other title: | The Revenue Administration-Gap Analysis Program: Model and Methodology for Value-Added Tax Gap Estimation. French. |
| Format: | eBook |
| Language: | French |
| Published: |
Washington, D.C. :
International Monetary Fund,
2017.
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| Series: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2017/004. |