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Revenue administration : gap analysis program : model and methodology for value-added tax gap estimation /
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 s...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, DC :
International Monetary Fund,
[2017]
|
| Colección: | Technical notes and manuals ;
17/04. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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|---|---|---|---|
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| 003 | OCoLC | ||
| 005 | 20231017213018.0 | ||
| 006 | m o d | ||
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| 008 | 170626s2017 dcua ob i000 0 eng d | ||
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| 019 | |a 989865864 | ||
| 020 | |a 9781475592856 |q (electronic bk.) | ||
| 020 | |a 147559285X |q (electronic bk.) | ||
| 020 | |z 9781475583618 | ||
| 020 | |z 1475583613 | ||
| 022 | |a 2075-8669 | ||
| 024 | 7 | |a 10.5089/9781475583618.005 |2 doi | |
| 029 | 1 | |a AU@ |b 000067147578 | |
| 035 | |a (OCoLC)991594947 |z (OCoLC)989865864 | ||
| 050 | 4 | |a HD60.7 |b .H886 2017eb | |
| 072 | 7 | |a BUS |x 082000 |2 bisacsh | |
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| 049 | |a UAMI | ||
| 100 | 1 | |a Hutton, Eric, |e author, |e (IMF staff) | |
| 245 | 1 | 0 | |a Revenue administration : |b gap analysis program : model and methodology for value-added tax gap estimation / |c prepared by Eric Hutton ; authorized for distribution by Vitor Gaspar. |
| 264 | 1 | |a Washington, DC : |b International Monetary Fund, |c [2017] | |
| 264 | 4 | |c ©2017 | |
| 300 | |a 1 online resource (32 pages) : |b color illustrations. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Technical notes and manuals ; |v TNM/17/04 | |
| 500 | |a "March 2017." | ||
| 500 | |a At head of title: International Monetary Fund, Fiscal Affairs Department. | ||
| 504 | |a Includes bibliographical references. | ||
| 520 | |a 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. | ||
| 588 | |a Description based on online resource; title from pdf title page (IMF.org website, viewed June 26, 2017). | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Revenue management. | |
| 650 | 0 | |a Gap analysis (Planning) | |
| 650 | 0 | |a Taxpayer compliance. | |
| 650 | 0 | |a Tax administration and procedure. | |
| 650 | 6 | |a Rentabilité |x Gestion. | |
| 650 | 6 | |a Analyse des écarts (Planification) | |
| 650 | 6 | |a Impôt |x Administration et procédure. | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Industrial Management. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Management. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Management Science. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Organizational Behavior. |2 bisacsh | |
| 650 | 7 | |a Gap analysis (Planning) |2 fast |0 (OCoLC)fst00937739 | |
| 650 | 7 | |a Revenue management. |2 fast |0 (OCoLC)fst01096509 | |
| 650 | 7 | |a Tax administration and procedure. |2 fast |0 (OCoLC)fst01143633 | |
| 650 | 7 | |a Taxpayer compliance. |2 fast |0 (OCoLC)fst01144078 | |
| 700 | 1 | |a Gaspar, Vitor, |e sponsor, |e (IMF staff) | |
| 710 | 2 | |a International Monetary Fund. |b Fiscal Affairs Department, |e issuing body. | |
| 830 | 0 | |a Technical notes and manuals ; |v 17/04. | |
| 856 | 4 | 0 | |u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1505075 |z Texto completo |
| 938 | |a EBSCOhost |b EBSC |n 1505075 | ||
| 994 | |a 92 |b IZTAP | ||