{
  "title": "Revenue Administration: Managing the Shadow Economy",
  "publication": "Technical Notes and Manuals, July 29, 2010",
  "sourceUrl": "https://www.imf.org/en/publications/tnm/issues/2016/12/31/revenue-administration-managing-the-shadow-economy-23948",
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  "summary": "This technical note focuses on the concept of a shadow economy and explains its main characteristics. Although a shadow economy is acknowledged by all G-20 countries as a major and enduring revenue risk, by its nature the size of a shadow economy is difficult to measure.",
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      "heading": "Overview and purpose",
      "content": "- Focuses on the concept of a shadow economy and explains its main characteristics.\n- Emphasizes that a shadow economy is acknowledged by all G-20 countries as a major and enduring revenue risk.\n- Notes the inherent difficulty of measuring the size of a shadow economy.\n- States that Sweden estimates that at least half of its total tax gap is attributable to a shadow economy.\n- Explains what actions revenue agencies should take to manage a shadow economy.\n- Describes the most recent initiatives to manage a shadow economy."
    },
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      "heading": "Key findings",
      "content": "- Shadow economy is a major and enduring revenue risk recognized across G-20 countries.\n- Measurement challenge: by its nature the size of a shadow economy is difficult to measure.\n- Country-specific estimate: Sweden estimates that at least half of its total tax gap is attributable to a shadow economy."
    },
    {
      "heading": "Policy guidance and recommended actions for revenue agencies",
      "content": "- Outlines the actions revenue agencies should take to manage a shadow economy (specific actions described in the note).\n- Describes recent initiatives to manage a shadow economy (specific initiatives described in the note).\n\n---\n\n Content in this bundle\n\n- tnm1014\n  - tnm1014 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - tnm1014 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2016/12/31/revenue-administration-managing-the-shadow-economy-23948"
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    "Authors: Barrie Russell",
    "Published: July 29, 2010",
    "Series: Technical Notes and Manuals",
    "DOI: https://doi.org/10.5089/9781462355587.005",
    "Focuses on the concept of a shadow economy and explains its main characteristics.",
    "Emphasizes that a shadow economy is acknowledged by all G-20 countries as a major and enduring revenue risk.",
    "Notes the inherent difficulty of measuring the size of a shadow economy.",
    "States that Sweden estimates that at least half of its total tax gap is attributable to a shadow economy.",
    "Explains what actions revenue agencies should take to manage a shadow economy.",
    "Describes the most recent initiatives to manage a shadow economy.",
    "Shadow economy is a major and enduring revenue risk recognized across G-20 countries.",
    "Measurement challenge: by its nature the size of a shadow economy is difficult to measure.",
    "Country-specific estimate: Sweden estimates that at least half of its total tax gap is attributable to a shadow economy.",
    "Outlines the actions revenue agencies should take to manage a shadow economy (specific actions described in the note).",
    "Describes recent initiatives to manage a shadow economy (specific initiatives described in the note).",
    "**_tnm1014**"
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