Title The Revenue Administration-Gap Analysis Program : An Analytical Framework for Excise Duty Gap Estimation. / Mick Thackray and Martina Alexova.

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Washington, D.C. : International Monetary Fund, 2017.

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Description	1 online resource (48 pages).
Physical Medium	polychrome
Description	text file
Series	Technical Notes and Manuals
	Technical notes and manuals.
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 presented in this Technical Note 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 RA-GAP team and the Slovak Republic's Institute for Financial Policy, piloting the framework for the mineral oils excise gap in Slovakia.
Local Note	eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America
Subject	Revenue management.
	Revenue management.
	Gap analysis (Planning)
	Gap analysis (Planning)
	Taxpayer compliance.
	Taxpayer compliance.
	Tax administration and procedure.
	Tax administration and procedure.
Genre/Form	Electronic books.
Added Author	Alexova, Martina.
Other Form:	Print version: Thackray, Mick The Revenue Administration-Gap Analysis Program: An Analytical Framework for Excise Duty Gap Estimation Washington, D.C. : International Monetary Fund,2017 9781475584875
ISBN	9781475593891 (electronic book)
	1475593899 (electronic book)
	1475584873
	9781475584875
ISSN	2075-8669
Standard No.	10.5089/9781475584875.005

Title The Revenue Administration-Gap Analysis Program : An Analytical Framework for Excise Duty Gap Estimation. / Mick Thackray and Martina Alexova.

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