The Revenue Administration Gap Analysis Program: An Analytical Framework for Personal Income Tax Gap Estimation
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Summary:
It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
Series:
Technical Notes and Manuals No. 2021/009
Subject:
Auditing Expenditure Personal income tax Public financial management (PFM) Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Tax gap Taxes
Frequency:
occasional
English
Publication Date:
August 27, 2021
ISBN/ISSN:
9781513577173/2075-8669
Stock No:
TNMEA2021009
Pages:
37
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