South Africa: Technical Assistance Report-Revenue Administration Gap Analysis Program—The Value-Added Tax Gap
July 10, 2015
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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
Pages:
50
Volume:
2015
DOI:
Issue:
180
Series:
Country Report No. 2015/180
Stock No:
1ZAFEA2015008
ISBN:
9781513581897
ISSN:
1934-7685
