IMF Publications by Subject
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Tax gap:
2025
Title: Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps Estimation Based on Operational Audits
Series: Technical Assistance Report No. 2025/055
Date: May 9, 2025
Subject: Auditing Business enterprises Corporate income tax Economic sectors Income National accounts Personal income tax Public financial management (PFM) Revenue performance assessment Social security contributions Tax audits Tax gap Taxes Value-added tax
Title: Tax Potential and Revenue Mobilization in Niger: Niger
Series: Selected Issues Paper No. 2025/040
Date: April 18, 2025
Subject: Fiscal policy Revenue administration Revenue mobilization Revenue performance assessment Tax administration core functions Tax gap Taxes Value-added tax
Title: Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps
Series: Technical Assistance Report No. 2025/009
Date: January 31, 2025
Subject: Auditing Corporate income tax Personal income tax Public financial management (PFM) Revenue performance assessment Tax audits Tax gap Taxes
Title: VITARA Reference Guide: The Audit Program
Series: Manuals & Guides
Date: January 28, 2025
Subject: Audit standards and procedures Auditing Public financial management (PFM) Revenue administration Revenue performance assessment Tax administration core functions Tax audits Tax gap
Title: Using Top-Down Compliance Gap Techniques to Supplement the Compliance Risk Management Framework
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
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