United Kingdom: Technical Assistance Report—Assessment of HMRC’s Tax Gap Analysis

October 22, 2013

Summary

This Technical Assistance Report discusses assessment of HMRC’s (Her Majesty’s Revenue and Customs) Tax Gap Analysis program in United Kingdom, and provides advice and guidance on further improving it. The HMRC’s tax gap analysis program is comprehensive in tax coverage, and effectively addresses its multiple dimensions. The report addresses three aspects of the program: (1) the models and methodologies employed; (2) the approach to disseminating the results; and (3) the use of the results in supporting compliance activities, evaluating tax revenue performance across taxes and the effectiveness of HMRC. The report also raises some areas of possible further research.

Subject: Consumption taxes, Income and capital gains taxes, Revenue administration, Revenue performance assessment, Tax avoidance, Tax gap, Taxes, Value-added tax

Keywords: aggregate tax gap number, analysis program, capital gains tax, Consumption taxes, CR, direct tax, estimation framework, estimation methodology, gap estimate, Gap model, Income and capital gains taxes, income tax, ISCR, measurement process, policy gap, RA-gap VAT Gap model, Tax avoidance, tax gap, Tax gap, Value-added tax, VAT Gap model

Pages:
57
Volume:
2013
DOI:
https://doi.org/10.5089/9781484303276.002
Issue:
314
Series:
Country Report No. 2013/314
Stock No:
1GBREA2013002
ISBN:
9781484303276
ISSN:
1934-7685

IMF’s Work

RESOURCES

TOPICS

Flagship Publications

Other Publications

IMF reports and publications by country

Regional Offices

All News

See Also

For Journalists

Press Center

RESOURCES

FLAGSHIPS

KEY SERIES

IMF NOTES

Loading component...

IMF Staff Country Reports