Republic of Estonia: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

May 23, 2014

Preview Citation

Format: Chicago

Republic of Estonia: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap, (USA: International Monetary Fund, 2014) accessed November 8, 2024

Summary

This Technical Assistance Report discusses results of applying the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007–2012. It highlights that between 2009 and 2012, VAT receipts failed to keep pace with nominal GDP and final consumption growth, owing to a growing compliance gap. Within the overall VAT compliance gap, the assessment gap in Estonia increased from 2009–2011, although the collections gap grew until 2009 and then decreased. The decrease of collections gap followed the introduction of automated management and sanctions of debt in 2010.

Subject: Consumption, National accounts, Revenue administration, Revenue Administration Gap Analysis Program (RA-GAP), Revenue performance assessment, Tax gap, Taxes, Value-added tax

Keywords: CASE VAT gap estimate, Compliance gap, Consumption, CR, ETCB, Gap analysis, Gap model, ISCR, Return, Revenue Administration Gap Analysis Program (RA-GAP), Tax gap, Taxpayer, Value-added tax, Value-added tax, VAT

Publication Details

Pages:

50
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2014/133
Stock No:

1ESTEA2014002
ISBN:

9781498370110
ISSN:

1934-7685

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