|
|
|
|
| LEADER |
01744cas a2200241 a 4500 |
| 001 |
AALejournalIMF014409 |
| 008 |
230101c9999 xx r poo 0 0eng d |
| 020 |
|
|
|c 5.00 USD
|
| 020 |
|
|
|z 9781498370110
|
| 022 |
|
|
|a 1934-7685
|
| 040 |
|
|
|a BD-DhAAL
|c BD-DhAAL
|
| 110 |
2 |
|
|a International Monetary Fund.
|b Fiscal Affairs Dept.
|
| 245 |
1 |
0 |
|a Republic of Estonia :
|b Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap.
|
| 264 |
|
1 |
|a Washington, D.C. :
|b International Monetary Fund,
|c 2014.
|
| 300 |
|
|
|a 1 online resource (50 pages)
|
| 490 |
1 |
|
|a IMF Staff Country Reports
|
| 500 |
|
|
|a <strong>Off-Campus Access:</strong> No User ID or Password Required
|
| 500 |
|
|
|a <strong>On-Campus Access:</strong> No User ID or Password Required
|
| 506 |
|
|
|a Electronic access restricted to authorized BRAC University faculty, staff and students
|
| 520 |
3 |
|
|a 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.
|
| 538 |
|
|
|a Mode of access: Internet
|
| 830 |
|
0 |
|a IMF Staff Country Reports; Country Report ;
|v No. 2014/133
|
| 856 |
4 |
0 |
|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/002/2014/133/002.2014.issue-133-en.xml
|z IMF e-Library
|