Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program
October 31, 2023
Download PDF
Order a Print Copy
Preview Citation
Format: Chicago
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
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
Keywords: Auditing, Bottom-up technique, CIT gap, Corporate Income Tax, Gap definition, Members of the Revenue Administration Gap Analysis Program, Ra-GAP team, Random Audit Program, Revenue Administration Gap Analysis Program (RA-GAP), Risk-Based Audits, Small and medium enterprises, Tax Administration, Tax Compliance, Tax Evasion, Tax Gap
Publication Details
-
Pages:
37
-
Volume:
---
-
DOI:
---
-
Issue:
---
-
Series:
Technical Notes and Manuals No. 2023/006
-
Stock No:
TNMEA2023006
-
ISBN:
9798400246265
-
ISSN:
2075-8669
