{
  "title": "Costa Rica: Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax",
  "publication": "IMF Staff Country Reports, May 29, 2018",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2018/05/29/costa-rica-technical-assistance-report-revenue-administration-gap-analysis-program-tax-gap-45891",
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  "summary": "This Technical Assistance Report presents the estimates of tax gaps for general sales tax (GST) and corporate income tax in Costa Rica. 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.",
  "sections": [
    {
      "heading": "Executive summary and scope",
      "content": "- The report presents the estimates of tax gaps for general sales tax (GST) and corporate income tax in Costa Rica.\n- Format and publication details: 70 pages; Volume 2018; Issue 124; Country Report No. 2018/124; DOI: https://doi.org/10.5089/9781484356777.002.\n- Publication date: May 29, 2018."
    },
    {
      "heading": "Key findings — General Sales Tax (GST)",
      "content": "- The estimated GST compliance gap in Costa Rica increased from 29 percent in 2012 to 31 percent in 2016.\n- The compliance gap in 2016 was equivalent to 1.9 percent of GDP.\n- The estimated compliance gap is higher than the average value-added tax compliance gaps of European countries and Latin American countries.\n- Large GST compliance gaps relative to GDP are observed in:\n  - manufacturing\n  - trade\n  - hotels and restaurants\n- The estimated GST policy gaps were at about 4 percent of GDP from 2012 to 2016.\n- Most of the GST policy gap consists of the GST expenditure gap, showing the effects of policy choices."
    },
    {
      "heading": "Corporate income tax (CIT)",
      "content": "- The report presents estimates for corporate income tax (CIT) gaps (CIT base and CIT liability), as part of the overall gap analysis program.\n- Specific numeric estimates for CIT gaps are not detailed in the page overview text."
    },
    {
      "heading": "Subject areas and keywords covered",
      "content": "- Subject terms: Business enterprises, Corporate income tax, Economic sectors, National accounts, Revenue performance assessment, Tax gap, Taxes, Value-added tax.\n- 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.\n\nInternational 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.\n\n---\n\n Content in this bundle\n\n- Country Report\n  - Country Report (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Country Report (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: May 29, 2018",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781484356777.002",
    "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.",
    "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:",
    "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.",
    "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 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.",
    "**Country Report**"
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