Closing the Gap: How Tax Administration Performance Shapes Compliance by Katherine Baer, Patricio A. Barra, Juan Carlos Benitez published by IMF (10/2025). This paper examines the impact of tax administration performance on tax compliance gaps across countries. Building on…
Assuntos Fiscais
Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries (Barra et al.)
nov 13, 2023, 12:29 PM 0
Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program by Patricio A Barra, Mr. Eric Hutton, Polina Prokof’yeva published by IMF (10/2023). This technical note describes bottom-up CIT gap estimation techniques…