The Revenue Administration-Gap Analysis Program An Analytical Framework for Excise Duty Gap Estimation. /
Thackray, Mick.
The Revenue Administration-Gap Analysis Program An Analytical Framework for Excise Duty Gap Estimation. / [electronic resource]: Mick Thackray and Martina Alexova. - Washington, D.C. : International Monetary Fund, 2017. - 1 online resource (48 p.). - Technical Notes and Manuals . - Technical notes and manuals. .
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.
9781475593891 1475593899
2075-8669
10.5089/9781475584875.005 doi
Revenue management.
Gap analysis (Planning)
Taxpayer compliance.
Tax administration and procedure.
BUSINESS & ECONOMICS / Industrial Management.
BUSINESS & ECONOMICS / Management.
BUSINESS & ECONOMICS / Management Science.
BUSINESS & ECONOMICS / Organizational Behavior.
Electronic books.
HD60.7 / .T478 2017eb
658.1554
The Revenue Administration-Gap Analysis Program An Analytical Framework for Excise Duty Gap Estimation. / [electronic resource]: Mick Thackray and Martina Alexova. - Washington, D.C. : International Monetary Fund, 2017. - 1 online resource (48 p.). - Technical Notes and Manuals . - Technical notes and manuals. .
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.
9781475593891 1475593899
2075-8669
10.5089/9781475584875.005 doi
Revenue management.
Gap analysis (Planning)
Taxpayer compliance.
Tax administration and procedure.
BUSINESS & ECONOMICS / Industrial Management.
BUSINESS & ECONOMICS / Management.
BUSINESS & ECONOMICS / Management Science.
BUSINESS & ECONOMICS / Organizational Behavior.
Electronic books.
HD60.7 / .T478 2017eb
658.1554