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Patricio A Barra:

2023

Title: Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program

Author: Barra, A Patricio ; Hutton, Eric ; Prokof'yeva, Polina

Series: Technical Notes and Manuals No. 2023/006

Date: October 31, 2023

Subject: Auditing Corporate income tax Economic sectors Expenditure Public financial management (PFM) Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Small and medium enterprises Tax gap Taxes