Publications By Author

Title: Using Top-Down Compliance Gap Techniques to Supplement the Compliance Risk Management Framework

Author: D'Agosto, Elena ; Hardy, A Michael ; Pisani, Stefano ; Siouclis, Anthony

Series: Technical Notes and Manuals No. 2025/003

Date: January 24, 2025

Subject: Auditing Public financial management (PFM) Revenue administration Revenue performance assessment Tax gap Tax return filing compliance Taxes Value-added tax