The Revenue Administration–Gap Analysis Program: Model and Methodology for Value-Added Tax Gap Estimation
April 7, 2017
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Format: Chicago
Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Consumption, National accounts, Revenue administration, Tax gap, Value-added tax
Keywords: RA-gap VAT gap estimation methodology, TNM
Publication Details
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Pages:
32
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Volume:
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DOI:
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Issue:
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Series:
Technical Notes and Manuals No. 2017/004
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Stock No:
TNMEA2017004
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ISBN:
9781475583618
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ISSN:
2075-8669