IMF Publications by Subject
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Tax gap:
2024
Title: Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Prediction 2023 Based on Corporate Income Tax Returns
Series: Technical Assistance Report No. 2024/088
Date: November 1, 2024
Subject: Auditing Business enterprises Corporate income tax Economic sectors Income National accounts Public financial management (PFM) Revenue administration Revenue performance assessment Tax audit performance measurement Tax gap Taxes
Title: Mauritius: Selected Issues
Series: Country Report No. 2024/140
Date: May 28, 2024
Subject: Gender Gender inequality International organization Monetary policy Personal income tax Revenue administration Revenue performance assessment Tax gap Taxes Women
2023
Title: Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program
Series: Technical Notes and Manuals No. 2023/006
Date: October 31, 2023
Subject: Auditing Corporate income tax Economic sectors Expenditure Public financial management (PFM) Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Small and medium enterprises Tax gap Taxes
Title: Belgium: Technical Assistance Report-Revenue Administration Gap Analysis Program–The Value Added Tax
Series: Country Report No. 2023/166
Date: May 17, 2023
Subject: International organization Monetary policy Public financial management (PFM) Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Tax expenditures Tax gap Taxes Value-added tax
Title: Republic of Slovenia: Technical Assistance Report-Revenue Administration Gap Analysis Program- Corporate Income Tax Gap
Series: Country Report No. 2023/109
Date: March 10, 2023
Subject: Business enterprises Corporate income tax Economic sectors International organization Monetary policy National accounts Revenue performance assessment Tax gap Taxes
2021
Title: The Revenue Administration Gap Analysis Program: An Analytical Framework for Personal Income Tax Gap Estimation
Series: Technical Notes and Manuals No. 2021/009
Date: August 27, 2021
Subject: Auditing Expenditure Personal income tax Public financial management (PFM) Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Tax gap Taxes
2019
Title: Structural Transformation and Tax Efficiency
Series: Working Paper No. 2019/030
Date: February 15, 2019
Subject: Revenue administration Structural transformation Tax efficiency Tax gap Value-added tax
2018
Title: Assessing the Macroeconomic Impact of Structural Reforms in Chile
Series: Working Paper No. 2018/285
Date: December 14, 2018
Subject: Active labor market policies Employment protection Labor Macrostructural analysis Production Revenue performance assessment Structural reforms Tax gap Total factor productivity
Title: Republic of Poland: Technical Assistance Report-Revenue Administration Gap Analysis Program—The Value-Added Tax Gap
Series: Country Report No. 2018/357
Date: December 7, 2018
Subject: Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Tax efficiency Tax gap Taxes Value-added tax
Title: Costa Rica: Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax
Series: Country Report No. 2018/124
Date: May 29, 2018
Subject: Business enterprises Corporate income tax Economic sectors National accounts Revenue performance assessment Tax gap Taxes Value-added tax