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Estimating the Corporate Income Tax Gap : The RA-GAP Methodology / Junji Ueda.
Author
Ueda, Junji
[Browse]
Format
Book
Language
English
Published/Created
Washington, D.C. : International Monetary Fund, 2018.
Description
1 online resource (36 pages).
Details
Subject(s)
Corporations
—
Taxation
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Tax evasion
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Series
Technical Notes and Manuals; Technical Notes and Manuals ; No. 2018/002
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Technical Notes and Manuals
Summary note
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 methodology to estimate CIT gaps. It includes detailed steps to derive the potential CIT base and liability with careful consideration for the theoretical differences between the coverage of statistical macroeconomic data and the actual tax base of CIT, and then compare the estimated results with actual declarations and revenues. Although the estimated gaps following the approach will have margins of errors, it has the advantage of using available data without additional costs of collection and suits initial evaluations of overall CIT noncompliance in a country.
Source of description
Description based on publisher supplied metadata and other sources.
Other title(s)
Estimating the Corporate Income Tax Gap
ISBN
1-4843-7605-6
Statement on responsible collection description
Princeton University Library aims to describe library materials in a manner that is respectful to the individuals and communities who create, use, and are represented in the collections we manage.
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