Revenue Administration Gap Analysis

Source details

Target Audience: Officials currently or potentially responsible for tax gap estimation or risk management, with experience in the collection, analysis, or use of revenue administration data.
Qualifications:
- Participants should have experience in a revenue authority, and in the collection, analysis, or use of revenue administration data.
- Desirable background: knowledge of the tax policy structure, tax administration practices, national accounts statistics and micro-data available in the tax administration databases.

Purpose:
- Provide tax administrators and stakeholders with measures of the amount of tax revenues lost due to taxpayer non-compliance and avoidance, and the impact of government tax policy choices.
- Assist countries to improve capacity to estimate and analyze tax gaps, and to understand drivers of tax gap changes and trends.
Program (RA-GAP) focus:
- Improve countries' capacity to estimate and analyze tax gaps.
- Provide understanding of drivers of tax gap changes and trends.
Teaching approach:
- Curriculum combining methodology, international good practices, and practical guidance.
- Interactive work sessions to promote discussions and exchange of experiences within the context of tax administration realities.

The course will offer a curriculum that includes:
- (i) A thorough introduction to the methodology, development, and international good practices of tax gap analysis.
- (ii) Guidance on the Value Added Tax (VAT), gap estimation methods.
- (iii) Strategies for building capacity in tax gap estimation.
- (iv) Insights into how tax gap estimation can be integrated with tax compliance management.

Enhance participants' understanding of tax gap estimation for Value Added Tax (VAT).
Present the pros and cons of various estimation methodologies, encouraging a critical discussion on identifying the most effective approach.
Formulate strategies to augment capacity development in tax gap estimation, tailored to local conditions.
Outline the services offered by the RA-GAP team and explore potential avenues for future collaboration in tax gap estimation and revenue performance analysis.