Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program

This technical note describes bottom-up CIT gap estimation techniques applied by seven revenue administrations highly experienced in this approach, those of Australia, Brazil, Canada, Denmark, Sweden, the United Kingdom, and the United States.
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Volume/Issue: Volume 2023 Issue 006
Publication date: October 2023
ISBN: 9798400246265
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Summary

This technical note describes bottom-up CIT gap estimation techniques applied by revenue administrations in the following highly experienced countries in this approach: Australia, Brazil, Canada, Denmark, Sweden, the United Kingdom, and the United States. The main topics included in the descriptions are techniques applied, CIT gap results, advantages and disadvantages of different available options, and future developments and recommendations for any revenue administration interested in starting bottom-up CIT gap estimation programs having no prior experience.