{
  "title": "The Revenue Administration–Gap Analysis Program: An Analytical Framework for Excise Duty Gap Estimation",
  "publication": "Technical Notes and Manuals, April 13, 2017",
  "sourceUrl": "https://www.imf.org/en/publications/tnm/issues/2017/04/20/an-analytical-framework-for-excise-duty-gap-estimation-excise-gaps-in-tax-administration-44720",
  "canonical": "https://www.imf.org/en/publications/tnm/issues/2017/04/20/an-analytical-framework-for-excise-duty-gap-estimation-excise-gaps-in-tax-administration-44720",
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  "summary": "The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Author: Mick Thackray\n- Publication date: April 13, 2017\n- Series: Technical Notes and Manuals No. 2017/005\n- Issue: 005\n- Summary:\n  - The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis.\n  - The RA-GAP analytical framework for estimating excise gaps sets out the steps and data required for comprehensive top-down gap estimates based on a comparison of actual collections to potential collections, which is estimated from consumption (or use) and expenditure of excise commodities.\n  - The note outlines the motivation for, and different approaches to, excise gap estimation; and identifies the design criteria for robust gap estimates.\n  - The note was jointly produced by the RA-GAP team and the Slovak Republic’s Institute for Financial Policy, piloting the framework for the mineral oils excise gap in Slovakia."
    },
    {
      "heading": "Analytical framework and methodological approach",
      "content": "- Purpose:\n  - Provide a structured analytical framework to estimate excise duty gaps using top-down methods.\n- Core approach:\n  - Compare actual excise collections to potential collections estimated from consumption (or use) and expenditure of excise commodities.\n- Analytical components and emphases:\n  - Steps and data required for comprehensive top-down gap estimates.\n  - Motivation for excise gap estimation and different methodological approaches.\n  - Identification of design criteria for producing robust gap estimates."
    },
    {
      "heading": "Pilot application",
      "content": "- Implementation:\n  - Framework piloted for the mineral oils excise gap in Slovakia.\n- Collaboration:\n  - Joint production by the RA-GAP team and the Slovak Republic’s Institute for Financial Policy."
    },
    {
      "heading": "Subjects and keywords (as presented)",
      "content": "- Subject: Consumption, Excises, Expenditure, National accounts, Revenue administration, Revenue performance assessment, Tax administration core functions, Tax gap, Taxes\n- Keywords: compliance risk, Consumption, Cross-Border Shopping, Excise, excise collection, excise gap, excise goods, excise rate, Excise Smuggling, Excises, gap analysis, gap estimate, gap study, Non-Observed Economy, rate change, Shadow Economy, Tax Administration, Tax administration core functions, Tax Avoidance, Tax Compliance, Tax Evasion, Tax Gap, TNM, understanding excise transaction\n\n---\n\n Content in this bundle\n\n- Model Specification for Excise Gaps\n  - Model Specification for Excise Gaps (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Model Specification for Excise Gaps (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2017/04/20/an-analytical-framework-for-excise-duty-gap-estimation-excise-gaps-in-tax-administration-44720"
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    "Authors: Mick Thackray",
    "Published: April 13, 2017",
    "Series: Technical Notes and Manuals",
    "DOI: https://doi.org/10.5089/9781475584875.005",
    "Author: Mick Thackray",
    "Publication date: April 13, 2017",
    "Series: Technical Notes and Manuals No. 2017/005",
    "Issue: 005",
    "Summary:",
    "Purpose:",
    "Core approach:",
    "Analytical components and emphases:",
    "Implementation:",
    "Collaboration:",
    "Subject: Consumption, Excises, Expenditure, National accounts, Revenue administration, Revenue performance assessment, Tax administration core functions, Tax gap, Taxes",
    "Keywords: compliance risk, Consumption, Cross-Border Shopping, Excise, excise collection, excise gap, excise goods, excise rate, Excise Smuggling, Excises, gap analysis, gap estimate, gap study, Non-Observed Economy, rate change, Shadow Economy, Tax Administration, Tax administration core functions, Tax Avoidance, Tax Compliance, Tax Evasion, Tax Gap, TNM, understanding excise transaction",
    "**Model Specification for Excise Gaps**"
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