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...

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Ente Autore: International Monetary Fund. Fiscal Affairs Dept
Natura: Periodico
Lingua:English
Pubblicazione: Washington, D.C. : International Monetary Fund, 2015.
Serie:IMF Staff Country Reports; Country Report ; No. 2015/180
Accesso online:Full text available on IMF