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...
| Erakunde egilea: | |
|---|---|
| Formatua: | Aldizkaria |
| Hizkuntza: | English |
| Argitaratua: |
Washington, D.C. :
International Monetary Fund,
2016.
|
| Saila: | IMF Staff Country Reports; Country Report ;
No. 2016/060 |
| Sarrera elektronikoa: | Full text available on IMF |