Revenue Administration : Managing the Shadow Economy

 
Author/Editor: Barrie Russell
 
Publication Date: July 29, 2010
 
Electronic Access: Free Full text (PDF file size is 158KB).
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Summary: This technical note focuses on the concept of a shadow economy and explains its main characteristics. Although a shadow economy is acknowledged by all G-20 countries as a major and enduring revenue risk, by its nature the size of a shadow economy is difficult to measure. Sweden, however, estimates that at least half of its total tax gap is attributable to a shadow economy. This note explains what action should revenue agencies take to manage a shadow economy. The most recent initiatives to manage a shadow economy are also described.
 
Series: Technical Notes and Manuals No. 2010/14

 
English
Publication Date: July 29, 2010
ISBN/ISSN: 9781462355587/2075-8669 Format: Paper
Stock No: TNMEA2010014 Pages: 16
Price:
US$10.00 (Academic Rate:
US$10.00 )
 
 
English
Publication Date: July 29, 2010
ISBN/ISSN: 978-1-61635-008-6 / 2075-8669 Format: A web quality merged PDF
Stock No: TNMET2010014 Pages: 15
Price:
Free
 
 
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