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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.


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