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...
| Autor principal: | |
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| Formato: | Revista |
| Lenguaje: | English |
| Publicado: |
Washington, D.C. :
International Monetary Fund,
2018.
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| Colección: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2018/002 |
| Acceso en línea: | Full text available on IMF |