Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program
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Summary:
This technical note describes bottom-up CIT gap estimation techniques applied by revenue administrations in the following highly experienced countries in this approach: Australia, Brazil, Canada, Denmark, Sweden, the United Kingdom, and the United States. The main topics included in the descriptions are techniques applied, CIT gap results, advantages and disadvantages of different available options, and future developments and recommendations for any revenue administration interested in starting bottom-up CIT gap estimation programs having no prior experience.
Series:
Technical Notes and Manuals No. 2023/006
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
Frequency:
occasional
English
Publication Date:
October 31, 2023
ISBN/ISSN:
9798400246265/2075-8669
Stock No:
TNMEA2023006
Format:
Paper
Pages:
37
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