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Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and IRS Oversight
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 532
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Book Description
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and IRS Oversight
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 532
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Book Description
Author: International Monetary
Publisher: International Monetary Fund
ISBN: 1513577174
Category : Business & Economics
Languages : en
Pages : 38
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Book Description
It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
Author: Mr.Eric Hutton
Publisher: International Monetary Fund
ISBN: 1475583613
Category : Business & Economics
Languages : en
Pages : 32
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Book Description
The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance.
Author: United States. Congress. House. Committee on Small Business
Publisher:
ISBN:
Category : Small business
Languages : en
Pages : 120
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Book Description
Author: Joel Slemrod
Publisher:
ISBN: 9780472103386
Category : Business & Economics
Languages : en
Pages : 361
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Book Description
Experts discuss strategies for curtailing tax evasion
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 292
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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 96
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Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category :
Languages : en
Pages : 96
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Book Description
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 252
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Book Description
Author: United States. Congress. Senate
Publisher:
ISBN:
Category : Legislation
Languages : en
Pages : 1368
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