Revenue Administration : Managing the Shadow Economy / Barrie Russell.

Author
Russell, Barrie [Browse]
Format
Book
Language
English
Published/​Created
Washington, D.C. : International Monetary Fund, 2010.
Description
1 online resource (16 p.)

Details

Series
  • Technical Notes and Manuals; Technical Notes and Manuals ; No. 2010/014 [More in this series]
  • Technical Notes and Manuals
Summary note
This technical note focuses on the concept of a shadow economy and explains its main characteristics. Although a shadow economy is acknowledged by all G-20 countries as a major and enduring revenue risk, by its nature the size of a shadow economy is difficult to measure. Sweden, however, estimates that at least half of its total tax gap is attributable to a shadow economy. This note explains what action should revenue agencies take to manage a shadow economy. The most recent initiatives to manage a shadow economy are also described.
Source of description
Description based on print version record.
Other title(s)
Revenue administration
ISBN
  • 1-4623-4408-9
  • 1-4552-0929-5
  • 1-4623-5558-7
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