South Africa : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap.

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...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Συγγραφή απο Οργανισμό/Αρχή: International Monetary Fund. Fiscal Affairs Dept
Μορφή: Επιστημονικό περιοδικό
Γλώσσα:English
Έκδοση: Washington, D.C. : International Monetary Fund, 2015.
Σειρά:IMF Staff Country Reports; Country Report ; No. 2015/180
Διαθέσιμο Online:Full text available on IMF