Republic of Estonia : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap.
This Technical Assistance Report discusses results of applying the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007-2012. It highlights that between 2009 and 2012, VAT receipts failed to keep pace with nominal GDP and final consumption...
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| Aineistotyyppi: | Aikakauslehti |
| Kieli: | English |
| Julkaistu: |
Washington, D.C. :
International Monetary Fund,
2014.
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| Sarja: | IMF Staff Country Reports; Country Report ;
No. 2014/133 |
| Linkit: | Full text available on IMF |
| Yhteenveto: | This Technical Assistance Report discusses results of applying the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007-2012. It highlights that between 2009 and 2012, VAT receipts failed to keep pace with nominal GDP and final consumption growth, owing to a growing compliance gap. Within the overall VAT compliance gap, the assessment gap in Estonia increased from 2009-2011, although the collections gap grew until 2009 and then decreased. The decrease of collections gap followed the introduction of automated management and sanctions of debt in 2010. |
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| Huomautukset: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| Ulkoasu: | 1 online resource (50 pages) |
| Aineistotyyppi: | Mode of access: Internet |
| ISSN: | 1934-7685 |
| Pääsy: | Electronic access restricted to authorized BRAC University faculty, staff and students |