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

Author/Editor:

International Monetary Fund. Fiscal Affairs Dept.

Publication Date:

July 10, 2015

Electronic Access:

Free Full Text. Use the free Adobe Acrobat Reader to view this PDF file

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.

Series:

Country Report No. 15/180

Subject:

English

Publication Date:

July 10, 2015

ISBN/ISSN:

9781513581897/1934-7685

Stock No:

1ZAFEA2015008

Price:

$18.00 (Academic Rate:$18.00)

Format:

Paper

Pages:

50

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