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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| Format: | Žurnal |
| Jezik: | English |
| Izdano: |
Washington, D.C. :
International Monetary Fund,
2014.
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| Serija: | IMF Staff Country Reports; Country Report ;
No. 2014/133 |
| Online pristup: | Full text available on IMF |