United Kingdom : Technical Assistance Report-Assessment of HMRC's Tax Gap Analysis.

This Technical Assistance Report discusses assessment of HMRC's (Her Majesty's Revenue and Customs) Tax Gap Analysis program in United Kingdom, and provides advice and guidance on further improving it. The HMRC's tax gap analysis program is comprehensive in tax coverage, and effective...

Szczegółowa specyfikacja

Opis bibliograficzny
Korporacja: International Monetary Fund. Fiscal Affairs Dept
Format: Czasopismo
Język:English
Wydane: Washington, D.C. : International Monetary Fund, 2013.
Seria:IMF Staff Country Reports; Country Report ; No. 2013/314
Dostęp online:Full text available on IMF
Opis
Streszczenie:This Technical Assistance Report discusses assessment of HMRC's (Her Majesty's Revenue and Customs) Tax Gap Analysis program in United Kingdom, and provides advice and guidance on further improving it. The HMRC's tax gap analysis program is comprehensive in tax coverage, and effectively addresses its multiple dimensions. The report addresses three aspects of the program: (1) the models and methodologies employed; (2) the approach to disseminating the results; and (3) the use of the results in supporting compliance activities, evaluating tax revenue performance across taxes and the effectiveness of HMRC. The report also raises some areas of possible further research.
Deskrypcja:<strong>Off-Campus Access:</strong> No User ID or Password Required
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Opis fizyczny:1 online resource (57 pages)
Format:Mode of access: Internet
ISSN:1934-7685
Ograniczenie dostępu:Electronic access restricted to authorized BRAC University faculty, staff and students