{
  "title": "Republic of Poland: Technical Assistance Report-Revenue Administration Gap Analysis Program—The Value-Added Tax Gap",
  "publication": "IMF Staff Country Reports, December 7, 2018",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2018/12/07/republic-of-poland-technical-assistance-report-revenue-administration-gap-analysis-program-46445",
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  "summary": "This report presents the results of applying the Revenue Administration Gap Analysis Program (RA-GAP) value-added tax (VAT) gap estimation methodology1 to Poland for the period 2010–16.",
  "sections": [
    {
      "heading": "Overview and scope",
      "content": "- Applies the Revenue Administration Gap Analysis Program (RA-GAP) value-added tax (VAT) gap estimation methodology to Poland for the period 2010–16.\n- Employs a top-down approach for estimating the potential VAT base using statistical data from national accounts on value-added generated in each sector.\n- Pages: 46"
    },
    {
      "heading": "RA-GAP methodology — core steps",
      "content": "- Estimate the potential VAT collections for a given period.\n- Determine the accrued VAT collections for that period.\n- VAT gap = difference between potential VAT collections and accrued VAT collections."
    },
    {
      "heading": "Tax gap components and definitions",
      "content": "- RA-GAP provides estimates of two components of the tax gap:\n  - Compliance gap: the difference between the potential VAT that could have been collected given the current policy framework and actual accrued VAT collections.\n  - Policy gap: the difference between the overall tax gap and the compliance gap.\n- To interpret the level and trends of the compliance gap, it is necessary to analyze the level and trends of:\n  - the overall tax gap, and\n  - the policy gap."
    },
    {
      "heading": "Subjects and keywords covered",
      "content": "- Subject: Revenue administration, Revenue Administration Gap Analysis Program (RA-GAP), Revenue performance assessment, Tax efficiency, Tax gap, Taxes, Value-added tax\n- 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\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: December 7, 2018",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781484388938.002",
    "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",
    "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.",
    "RA-GAP provides estimates of two components of the tax gap:",
    "To interpret the level and trends of the compliance gap, it is necessary to analyze the level and trends of:",
    "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",
    "**Country Report**"
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