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Author Thackray, Mick.
Title The Revenue Administration-Gap Analysis Program : An Analytical Framework for Excise Duty Gap Estimation. / Mick Thackray and Martina Alexova.
Imprint Washington, D.C. : International Monetary Fund, 2017.

Series Technical Notes and Manuals
Technical notes and manuals.
Subject Revenue management.
Gap analysis (Planning)
Taxpayer compliance.
Tax administration and procedure.
Alt Name Alexova, Martina.
Description 1 online resource (48 pages).
Summary 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.
Note Description based on print version record.
ISBN 9781475593891 (electronic bk.)
1475593899 (electronic bk.)
ISSN 2075-8669
ISBN/ISSN 10.5089/9781475584875.005
OCLC # 1055258398
Additional Format Print version: Thackray, Mick The Revenue Administration-Gap Analysis Program: An Analytical Framework for Excise Duty Gap Estimation Washington, D.C. : International Monetary Fund,2017 9781475584875