Belgium: Technical Assistance Report-Revenue Administration Gap Analysis Program–The Value Added Tax
Electronic Access:
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Summary:
This report presents the results of applying the RA-GAP VAT gap estimation methodology to Belgium for the period 2011-2021. The Revenue Administration Gap Analysis Program (RAGAP) methodology employs a top-down approach for estimating the potential Value-Added Tax (VAT) base, using statistical data on value-added generated in each sector. There are two main components to this methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The difference between the two values is the VAT gap.
Series:
Country Report No. 2023/166
Subject:
International organization Monetary policy Public financial management (PFM) Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Tax expenditures Tax gap Taxes Value-added tax
Frequency:
regular
English
Publication Date:
May 17, 2023
ISBN/ISSN:
9798400241147/1934-7685
Stock No:
1BELEA2023003
Format:
Paper
Pages:
38
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