Technical Notes and Manuals

The Revenue Administration–Gap Analysis Program: An Analytical Framework for Excise Duty Gap Estimation

By Mick Thackray

April 13, 2017

Download PDF

Preview Citation

Format: Chicago

Mick Thackray. The Revenue Administration–Gap Analysis Program: An Analytical Framework for Excise Duty Gap Estimation, (USA: International Monetary Fund, 2017) accessed November 21, 2024

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

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 analytical framework for estimating excise gaps presented in this Technical Note sets out the steps and data required for comprehensive top-down gap estimates based on a comparison of actual collections to potential collections, which is estimated from consumption (or use) and expenditure of excise commodities. The note outlines the motivation for, and different approaches to, excise gap estimation; and identifies the design criteria for robust gap estimates. The note was jointly produced by RA-GAP team and the Slovak Republic’s Institute for Financial Policy, piloting the framework for the mineral oils excise gap in Slovakia.

Subject: Consumption, Excises, Expenditure, National accounts, Revenue administration, Revenue performance assessment, Tax administration core functions, Tax gap, Taxes

Keywords: Compliance risk, Consumption, Cross-Border Shopping, Excise, Excise collection, Excise gap, Excise goods, Excise rate, Excise Smuggling, Excises, Gap analysis, Gap estimate, Gap study, Non-Observed Economy, Rate change, Shadow Economy, Tax Administration, Tax administration core functions, Tax Avoidance, Tax Compliance, Tax Evasion, Tax Gap, TNM, Understanding excise transaction

Publication Details

  • Pages:

    48

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Technical Notes and Manuals No. 2017/005

  • Stock No:

    TNMEA2017005

  • ISBN:

    9781475584875

  • ISSN:

    2075-8669

You May Also Be Interested In...

VITARA Reference Guide: Institutional Governance

November 21, 2024

Libya: Technical Assistance Report-Redesign of Income Tax Forms

November 15, 2024

Growth Convergence and Public Finances of India and its States

November 15, 2024

Colombia: Technical Assistance Report-Report of the Diagnostic Mission on Macro-relevant Climate Change Statistics (July 17–21, 2023)

November 8, 2024