Finland : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap.
This report presents estimates of the tax gap for Finland for the period 2008-14. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The differ...
| Autor corporatiu: | |
|---|---|
| Format: | Revista |
| Idioma: | English |
| Publicat: |
Washington, D.C. :
International Monetary Fund,
2016.
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| Col·lecció: | IMF Staff Country Reports; Country Report ;
No. 2016/060 |
| Accés en línia: | Full text available on IMF |