The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation /
The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has s...
| Autor principal: | |
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| Formato: | Revista |
| Lenguaje: | English |
| Publicado: |
Washington, D.C. :
International Monetary Fund,
2017.
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| Colección: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2017/004 |
| Acceso en línea: | Full text available on IMF |