Republic of Poland: Technical Assistance Report-Revenue Administration Gap Analysis Program—The Value-Added Tax Gap
IMF Staff Country Reports, December 7, 2018
Source details
- Canonical URL
- Republic of Poland: Technical Assistance Report-Revenue Administration Gap Analysis Program—The Value-Added Tax Gap
Other formats
Bibliographic details
- Published: December 7, 2018
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781484388938.002
Overview and scope
- Applies the Revenue Administration Gap Analysis Program (RA-GAP) value-added tax (VAT) gap estimation methodology to Poland for the period 2010–16.
- Employs a top-down approach for estimating the potential VAT base using statistical data from national accounts on value-added generated in each sector.
- Pages: 46
RA-GAP methodology — core steps
- Estimate the potential VAT collections for a given period.
- Determine the accrued VAT collections for that period.
- VAT gap = difference between potential VAT collections and accrued VAT collections.
Tax gap components and definitions
- RA-GAP provides estimates of two components of the tax gap:
- Compliance gap: the difference between the potential VAT that could have been collected given the current policy framework and actual accrued VAT collections.
- Policy gap: the difference between the overall tax gap and the compliance gap.
- To interpret the level and trends of the compliance gap, it is necessary to analyze the level and trends of:
- the overall tax gap, and
- the policy gap.
Subjects and keywords covered
- Subject: Revenue administration, Revenue Administration Gap Analysis Program (RA-GAP), Revenue performance assessment, Tax efficiency, Tax gap, Taxes, Value-added tax
- Keywords: Compliance gap, CR, Europe, Gap, Gap estimate, ISCR, Revenue, Revenue administration gap analysis program (RA-GAP), Tax efficiency, Tax gap, Value-added tax, VAT, VAT collection, VAT gap, VAT revenue, Yield
Content in this bundle
- Country Report