Search Results

Estimating the Corporate Income Tax Gap

Download or Read eBook Estimating the Corporate Income Tax Gap PDF written by Mr.Junji Ueda and published by International Monetary Fund. This book was released on 2018-09-12 with total page 36 pages. Available in PDF, EPUB and Kindle.
Estimating the Corporate Income Tax Gap
Author :
Publisher : International Monetary Fund
Total Pages : 36
Release :
ISBN-10 : 9781484357224
ISBN-13 : 1484357221
Rating : 4/5 (24 Downloads)

Book Synopsis Estimating the Corporate Income Tax Gap by : Mr.Junji Ueda

Book excerpt: The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the methodology to estimate CIT gaps. It includes detailed steps to derive the potential CIT base and liability with careful consideration for the theoretical differences between the coverage of statistical macroeconomic data and the actual tax base of CIT, and then compare the estimated results with actual declarations and revenues. Although the estimated gaps following the approach will have margins of errors, it has the advantage of using available data without additional costs of collection and suits initial evaluations of overall CIT noncompliance in a country.


Estimating the Corporate Income Tax Gap Related Books

Estimating the Corporate Income Tax Gap
Language: en
Pages: 36
Authors: Mr.Junji Ueda
Categories: Business & Economics
Type: BOOK - Published: 2018-09-12 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potentia
The Revenue Administration Gap Analysis Program
Language: en
Pages: 38
Authors: International Monetary
Categories: Business & Economics
Type: BOOK - Published: 2021-08-27 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated r
The Revenue Administration–Gap Analysis Program
Language: en
Pages: 32
Authors: Mr.Eric Hutton
Categories: Business & Economics
Type: BOOK - Published: 2017-04-07 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitori
Bridging the Tax Gap
Language: en
Pages: 160
Authors: Max Sawicky
Categories: Business & Economics
Type: BOOK - Published: 2005 - Publisher:

DOWNLOAD EBOOK

Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.
Income Tax Compliance Research
Language: en
Pages: 28
Authors:
Categories: Tax collection
Type: BOOK - Published: 1988 - Publisher:

DOWNLOAD EBOOK

Scroll to top