Costa Rica: Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax
IMF Staff Country Reports, May 29, 2018
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- Costa Rica: Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax
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Bibliographic details
- Published: May 29, 2018
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781484356777.002
Executive summary and scope
- The report presents the estimates of tax gaps for general sales tax (GST) and corporate income tax in Costa Rica.
- Format and publication details: 70 pages; Volume 2018; Issue 124; Country Report No. 2018/124; DOI: https://doi.org/10.5089/9781484356777.002.
- Publication date: May 29, 2018.
Key findings — General Sales Tax (GST)
- The estimated GST compliance gap in Costa Rica increased from 29 percent in 2012 to 31 percent in 2016.
- The compliance gap in 2016 was equivalent to 1.9 percent of GDP.
- The estimated compliance gap is higher than the average value-added tax compliance gaps of European countries and Latin American countries.
- Large GST compliance gaps relative to GDP are observed in:
- manufacturing
- trade
- hotels and restaurants
- The estimated GST policy gaps were at about 4 percent of GDP from 2012 to 2016.
- Most of the GST policy gap consists of the GST expenditure gap, showing the effects of policy choices.
Corporate income tax (CIT)
- The report presents estimates for corporate income tax (CIT) gaps (CIT base and CIT liability), as part of the overall gap analysis program.
- Specific numeric estimates for CIT gaps are not detailed in the page overview text.
Subject areas and keywords covered
- Subject terms: Business enterprises, Corporate income tax, Economic sectors, National accounts, Revenue performance assessment, Tax gap, Taxes, Value-added tax.
- Keywords included: Business enterprises, Caribbean, CIT base, CIT liability, collection gap, compliance gap, Corporate income tax, CR, expenditure gap, gap analysis, gap estimation, GST revenue, ISCR, policy gap consist, Ra-gap GST Gap methodology, revenue performance, Tax gap, Value-added tax.
International Monetary Fund. Fiscal Affairs Dept. "Costa Rica: Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax", IMF Staff Country Reports 2018, 124 (2018), May 29, 2018.
Content in this bundle
- Country Report