Estimating the Corporate Income Tax Gap : The RA-GAP Methodology /
The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the...
| Egile nagusia: | |
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| Formatua: | Aldizkaria |
| Hizkuntza: | English |
| Argitaratua: |
Washington, D.C. :
International Monetary Fund,
2018.
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| Saila: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2018/002 |
| Sarrera elektronikoa: | Full text available on IMF |