Republic of Slovenia: Technical Assistance Report-Revenue Administration Gap Analysis Program- Corporate Income Tax Gap

March 10, 2023

Preview Citation

Format: Chicago

Republic of Slovenia: Technical Assistance Report-Revenue Administration Gap Analysis Program- Corporate Income Tax Gap, (USA: International Monetary Fund, 2023) accessed December 25, 2024

Summary

This report presents the estimates of tax gaps for corporate income tax (CIT) for non-financial corporations in Slovenia by applying the methodology of the IMF’s RA-GAP (Revenue Administration – Gap Analysis Program). This work is being undertaken under the context of the larger project designed to strengthen the administration of corporate income tax (CIT) by the Slovenian Financial Administration (SFA). Providing support towards building the capacity of the SFA to estimate and analyze the CIT gap will assist in achieving the overall goals of the project to: (i) strengthen core tax administration functions, and (ii) strengthen revenue administration, management, and governance arrangements.

Subject: Business enterprises, Corporate income tax, Economic sectors, International organization, Monetary policy, National accounts, Revenue performance assessment, Tax gap, Taxes

Keywords: Business enterprises, CIT compliance gap, CIT gap analysis, CIT liability, CIT productivity, CIT-efficiency ratio, Corporate income tax, Gap estimate, Global, IMF's Fiscal Affairs Department, Ra-gap CIT gap methodology, Tax gap

Publication Details

Pages:

39
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2023/109
Stock No:

1SVNEA2023002
ISBN:

9798400236457
ISSN:

1934-7685

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