IMF Publications by Subject
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Tax compliance:
2018
Title: Estimating the Corporate Income Tax Gap : The RA-GAP Methodology
Series: Technical Notes and Manuals
Date: September 12, 2018
Subject: Corporate income taxes Revenue administration Tax compliance Tax evasion
Title: International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Series: Working Paper No. 18/168
Date: July 23, 2018
Subject: Corporate profits Corporate taxes Multinational corporations Tax compliance Transfer pricing
2017
Title: Corruption, Taxes and Compliance
Series: Working Paper No. 17/255
Date: November 17, 2017
Subject: Consumption taxes Corruption Economic stabilization Social security Tax compliance Tax evasion Tax revenue Tax revenues Taxes
Title: Taxation and the Peer-to-Peer Economy
Series: Working Paper No. 17/187
Date: August 8, 2017
Subject: Developing countries Direct taxation Economic models Indirect taxation Tax compliance
Title: The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies
Series: Working Paper No. 17/158
Date: July 11, 2017
Subject: Developed countries European Union Japan Tax compliance Tax revenues Value added tax
Title: Revenue Administration : Implementing a High-Wealth Individual Compliance Program
Series: Technical Notes and Manuals No. 17/07
Date: May 5, 2017
Subject: Income distribution Personal income taxes Revenue administration Tax administration Tax compliance Tax evasion
Title: Tax Administration and Firm Performance : New Data and Evidence for Emerging Market and Developing Economies
Series: Working Paper No. 17/95
Date: April 14, 2017
Subject: Developing countries Emerging markets Productivity Tax administration Tax compliance
Title: The Revenue Administration–Gap Analysis Program : An Analytical Framework for Excise Duty Gap Estimation
Series: Technical Notes and Manuals No. 17/05
Date: April 13, 2017
Subject: Econometric models Excise taxes Tax administration Tax compliance Tax evasion Taxation
Title: The Revenue Administration–Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation
Series: Technical Notes and Manuals No. 17/04
Date: April 7, 2017
Subject: Econometric models Tax administration Tax compliance Tax revenues Value added tax
2015
Title: Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency
Series: Working Paper No. 15/73
Date: March 30, 2015
Notes: Supplemental Appendix
Subject: Revenue administration Tax administration Tax collection Tax compliance Technological innovation Value added taxes
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