Quarterly meeting of the ATI Tax Gap Community of Interest

The ATI Tax Gap Community of Interest (COI) holds its quarterly meeting, featuring key presentations and discussions on tax gap estimation. This meeting brings together experts, policymakers, and practitioners to share insights and experiences, fostering collaboration to address tax non-compliance and enhance domestic revenue mobilization.

This session includes a presentation by UNU-WIDER researcher Maria Jouste from the Tax research for development project, showcasing her work on bottom-up estimation of Corporate Income Tax (CIT).

Programme

• Country experience with CIT estimation
  Speaker: Ms. Naomi Kirimi, Kenya Revenue Authority
• Bottom-up estimation of CIT
  Speaker: Ms. Maria Jouste, UNU-WIDER
• CIT gap estimation using the Heckman model
  Speaker: Mr. Søren Pedersen, IMF
• Presentation by UNCTAD
  Speaker: Mr. Bojan Nastav, UNCTAD
• Input on the IMF-ATI analytical product
• Monitoring progress in tackling tax non-compliance and estimating tax gaps.
  Operational and strategic discussions
• Community planning for future activities and member contributions to upcoming topics.
  Leadership transition
• Change of COI Tax Gap Chair from Zambia to Kenya and election of the next vice-chair.
  Chair: Mr. Evaristo Mwale, Senior Economist, Zambia Revenue Authority