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Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Oversight of the Internal Revenue Service
Publisher : Unknown
Page : 408 pages
File Size : 43,9 Mb
Release : 1982
Category : Income tax
ISBN : PURD:32754076273832
Author : Michael W. Doyle,Edward C. Luck
Publisher : Rowman & Littlefield
Page : 360 pages
File Size : 55,6 Mb
Release : 2004
Category : Law
ISBN : 0742529924
The closing decade of the last century witnessed a great number of international agreements, but very little work was done on establishing institutions to monitor or implement them. Thus compliance has become a major issue. This volume offers a debate on aspects of the problem.
Author : Anonim
Publisher : Unknown
Page : 32 pages
File Size : 44,5 Mb
Release : 1988
Category : Tax evasion
ISBN : CORNELL:31924063296085
Author : Mr.Mick Thackray
Publisher : International Monetary Fund
Page : 48 pages
File Size : 52,6 Mb
Release : 2017-04-13
Category : Business & Economics
ISBN : 9781475584875
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.
Author : Mr.Eric Hutton
Publisher : International Monetary Fund
Page : 32 pages
File Size : 41,7 Mb
Release : 2017-04-07
Category : Business & Economics
ISBN : 9781475583618
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 methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance.
Author : International Monetary,International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 38 pages
File Size : 42,9 Mb
Release : 2021-08-27
Category : Business & Economics
ISBN : 9781513577173
It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
Author : Patricio A Barra,Mr. Eric Hutton,Polina Prokof'yeva
Publisher : International Monetary Fund
Page : 39 pages
File Size : 46,8 Mb
Release : 2023-10-31
Category : Business & Economics
ISBN : 9798400246265
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.
Author : Robert F. van Brederode
Publisher : Kluwer Law International B.V.
Page : 615 pages
File Size : 48,6 Mb
Release : 2021-08-09
Category : Law
ISBN : 9789403524245
Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.
Author : Mr.Michael Keen,Mr.Joel Slemrod
Publisher : International Monetary Fund
Page : 27 pages
File Size : 41,8 Mb
Release : 2017-01-20
Category : Business & Economics
ISBN : 9781475570267
This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
Author : OECD
Publisher : OECD Publishing
Page : 215 pages
File Size : 47,5 Mb
Release : 2020-12-03
Category : Electronic
ISBN : 9789264465916
Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.
Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 70 pages
File Size : 51,9 Mb
Release : 2018-05-30
Category : Business & Economics
ISBN : 9781484357231
This report presents the estimates of tax gaps for general sales tax (GST) and corporate income tax (CIT) in Costa Rica by applying the methodology of the IMF’s RA-GAP (Revenue Administration – Gap Analysis Program). Main findings for GST gap The RA-GAP GST gap methodology was used to estimate the compliance gap and the policy gap for the general sales tax (GST) in Costa Rica for the years from 2012 to 2016. Potential GST revenue under current policy is referred to here as PVC; the difference between PVC and net accrued collections is defined as the compliance gap. The difference between potential revenue under a theoretical GST structure applying the standard rate to all final consumption without any exemptions (referred to as PVR) and PVC is called the policy gap (Figure 1).
Author : Mr.Junji Ueda
Publisher : International Monetary Fund
Page : 36 pages
File Size : 50,9 Mb
Release : 2018-09-12
Category : Business & Economics
ISBN : 9781484357224
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.
Author : Ms.Anja Baum,Mr.Sanjeev Gupta,Elijah Kimani,Mr.Sampawende J Tapsoba
Publisher : International Monetary Fund
Page : 31 pages
File Size : 53,8 Mb
Release : 2017-11-17
Category : Business & Economics
ISBN : 9781484330180
This paper revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that—consistent with the existing literature—corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.
Author : United States. General Accounting Office
Publisher : Unknown
Page : 92 pages
File Size : 55,9 Mb
Release : 1994
Category : Income tax
ISBN : STANFORD:36105127340672
Author : ZAHID FAROOQ
Publisher : ZAHID FAROOQ
Page : 128 pages
File Size : 47,7 Mb
Release : 2020-03-08
Category : Business & Economics
ISBN : 8210379456XXX
This book provides a comprehensive coverage of VAT Laws including Federal Decree-Law No. (8) of 2017 on Value Added Tax, Federal Law No. (7) of 2017, GCC VAT Agreement, Public clarification and Guides issued by Federal tax Authority (FTA) in simple language supported with flow charts and comprehensive case studies. The most important points with reference to VAT Compliance are highlighted throughout the book to make it easier for the readers and users of the book to understand the noncompliance issues and resolve accordingly. I am confident that this book would prove helpful both for professionals and non-professionals in understanding the VAT Laws of UAE and bridging the compliance gap.
