{
  "title": "Republic of Estonia: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap",
  "publication": "IMF Staff Country Reports, May 23, 2014",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/republic-of-estonia-technical-assistance-report-revenue-administration-gap-analysis-program-41578",
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  "summary": "This Technical Assistance Report discusses results of applying the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007–2012.",
  "publishDate": "2014-05-23",
  "series": "IMF Staff Country Reports",
  "sections": [
    {
      "heading": "Summary findings",
      "content": "- The report applies the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007–2012.\n- Between 2009 and 2012, VAT receipts failed to keep pace with nominal GDP and final consumption growth, owing to a growing compliance gap.\n- Within the overall VAT compliance gap:\n  - The assessment gap in Estonia increased from 2009–2011.\n  - The collections gap grew until 2009 and then decreased.\n- The decrease of the collections gap followed the introduction of automated management and sanctions of debt in 2010."
    },
    {
      "heading": "VAT gap components and dynamics",
      "content": "- Coverage period: 2007–2012.\n- Key component movements:\n  - Compliance gap: increased between 2009 and 2012, causing VAT receipts to lag nominal GDP and final consumption.\n  - Assessment gap: increased from 2009–2011.\n  - Collections gap: grew until 2009; declined after 2009, with the decline following the 2010 introduction of automated management and sanctions of debt."
    },
    {
      "heading": "Policy and administrative measures noted",
      "content": "- Introduction of automated management and sanctions of debt in 2010 is identified as associated with a reduction in the collections gap.\n\n---\n\n Content in this bundle\n\n- cr14133\n  - cr14133 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr14133 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/cr/issues/2016/12/31/republic-of-estonia-technical-assistance-report-revenue-administration-gap-analysis-program-41578"
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    "Published: May 23, 2014",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781498370110.002",
    "The report applies the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007–2012.",
    "Between 2009 and 2012, VAT receipts failed to keep pace with nominal GDP and final consumption growth, owing to a growing compliance gap.",
    "Within the overall VAT compliance gap:",
    "The decrease of the collections gap followed the introduction of automated management and sanctions of debt in 2010.",
    "Coverage period: 2007–2012.",
    "Key component movements:",
    "Introduction of automated management and sanctions of debt in 2010 is identified as associated with a reduction in the collections gap.",
    "**_cr14133**"
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