IMF Staff Country Reports

South Africa: Technical Assistance Report-Revenue Administration Gap Analysis Program—The Value-Added Tax Gap

July 10, 2015

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South Africa: Technical Assistance Report-Revenue Administration Gap Analysis Program—The Value-Added Tax Gap, (USA: International Monetary Fund, 2015) accessed October 5, 2024

Summary

This Technical Assistance Report discusses the results of applying the value-added tax (VAT) gap estimation methodology of the Revenue Administration Gap Analysis Program (RA-GAP) to South Africa for the period 2007–12. It is found that the compliance gap is estimated to be between 5 percent and 10 percent of potential VAT revenues during the period 2007–12, and peaking in 2008 and 2009. The estimated compliance gap for VAT in South Africa between 2007 and 2012 is hump-shaped. The results also reveal that the level of the VAT policy gap in South Africa is low by international standards, owing to its simple VAT policy structure.

Subject: Capital formation, Communicable diseases, Consumption, Health, National accounts, Revenue performance assessment, Tax gap, Taxes, Value-added tax

Keywords: Africa, B. VAT Policy gap, Capital formation, Communicable diseases, Compliance gap, Consumption, CR, Declaration number, Economic activity, Efficiency ratio, Gap, Gap trend, Import VAT collections data, ISCR, Registration threshold, Revenue, Sector VAT collection data, Tax gap, Value-added tax, VAT, VAT collection, VAT declaration number, VAT gap, VAT liability, VAT revenue

Publication Details

  • Pages:

    50

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2015/180

  • Stock No:

    1ZAFEA2015008

  • ISBN:

    9781513581897

  • ISSN:

    1934-7685