## The Revenue Administration–Gap Analysis Program: An Analytical Framework for Excise Duty Gap Estimation

_Technical Notes and Manuals, April 13, 2017_

## Source details

**Canonical URL:** [The Revenue Administration–Gap Analysis Program: An Analytical Framework for Excise Duty Gap Estimation](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)

## Other formats

- [Markdown version](/en/publications/tnm/issues/2017/04/20/an-analytical-framework-for-excise-duty-gap-estimation-excise-gaps-in-tax-administration-44720/index.md)
- [Structured JSON version](/en/publications/tnm/issues/2017/04/20/an-analytical-framework-for-excise-duty-gap-estimation-excise-gaps-in-tax-administration-44720/index.json)
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## Bibliographic details
- Authors: Mick Thackray
- Published: April 13, 2017
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9781475584875.005

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### Overview
- Author: Mick Thackray
- Publication date: April 13, 2017
- Series: Technical Notes and Manuals No. 2017/005
- Issue: 005
- 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.
  - 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.
  - The note outlines the motivation for, and different approaches to, excise gap estimation; and identifies the design criteria for robust gap estimates.
  - 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.

### Analytical framework and methodological approach
- Purpose:
  - Provide a structured analytical framework to estimate excise duty gaps using top-down methods.
- Core approach:
  - Compare actual excise collections to potential collections estimated from consumption (or use) and expenditure of excise commodities.
- Analytical components and emphases:
  - Steps and data required for comprehensive top-down gap estimates.
  - Motivation for excise gap estimation and different methodological approaches.
  - Identification of design criteria for producing robust gap estimates.

### Pilot application
- Implementation:
  - Framework piloted for the mineral oils excise gap in Slovakia.
- Collaboration:
  - Joint production by the RA-GAP team and the Slovak Republic’s Institute for Financial Policy.

### Subjects and keywords (as presented)
- 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

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## Content in this bundle

- **Model Specification for Excise Gaps**
  - [Model Specification for Excise Gaps (Markdown version)](/-/media/files/publications/tnm/2017/tnm1705.pdf.md){rel="alternate" type="text/markdown"}
  - [Model Specification for Excise Gaps (PDF)](/-/media/files/publications/tnm/2017/tnm1705.pdf){rel="external" type="application/pdf"}

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_Source: 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_