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01757cas a2200241 a 4500 |
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AALejournalIMF015355 |
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|c 5.00 USD
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|z 9781513581897
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|a 1934-7685
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
|b Fiscal Affairs Dept.
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|a South Africa :
|b Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2015.
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|a 1 online resource (50 pages)
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|a IMF Staff Country Reports
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This Technical Assistance Report discusses the results of applying the value-added tax (VAT) gap estimation methodology of the Revenue Administration Gap Analysis Program (RA-GAP) to South Africa for the period 2007-12. It is found that the compliance gap is estimated to be between 5 percent and 10 percent of potential VAT revenues during the period 2007-12, and peaking in 2008 and 2009. The estimated compliance gap for VAT in South Africa between 2007 and 2012 is hump-shaped. The results also reveal that the level of the VAT policy gap in South Africa is low by international standards, owing to its simple VAT policy structure.
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|a Mode of access: Internet
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|a IMF Staff Country Reports; Country Report ;
|v No. 2015/180
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/002/2015/180/002.2015.issue-180-en.xml
|z IMF e-Library
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