This study measures the VAT compliance gap for small and medium-sized entities in Tanzania. Specifically, the study measures the under-reporting component of the VAT compliance gap. This study uses VAT declaration and audit data to conduct a bottom...
Improving tax systems is important for multiple reasons. For Kenya, finding ways to mobilize domestic revenue streams is critical to cutting the...
Cette note technique concerne le guide pratique sur les écarts fiscaux, qui comprend un code (fichier Stata) et un fichier README (comment exécuter le code). La note décrit la littérature et la méthodologie derrière le développement du guide. Ce...
La presente nota se refiere al toolkit para la estimación de brechas tributarias, que incluye el código (archivos DO de Stata) y el archivo README (instrucciones para ejecutar el código). Esta nota describe la bibliografía y la metodología que...
Esta nota técnica diz respeito ao conjunto de ferramentas sobre as disparidades fiscais, que inclui código (o do-file do Stata) e um arquivo README (como executar o código). A nota técnica descreve a literatura e a metodologia subjacentes ao...
The collection of value added tax (VAT) is essential for achieving domestic revenue objectives, yet VAT gap estimation is rarely performed in developing countries. This study utilizes innovative tax declaration and audit data to estimate VAT...
A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e. the difference between what should be paid and what is actually...
Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in...
Many governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens. To develop effective revenue-raising strategies it is necessary to...
This technical note relates to the tax gap toolkit, which includes code (Stata do files) and a README file (how to run the code). The note describes the literature and methodology behind the development of the toolkit. The tax gap toolkit is related...
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