South Africa: Technical Assistance Report-Revenue Administration Gap Analysis Program—The Value-Added Tax Gap

South Africa: Technical Assistance Report-Revenue Administration Gap Analysis Program—The Value-Added Tax Gap
EXECUTIVE SUMMARYThis report presents the results of applying the VAT gap estimation methodology of the Revenue Administration Gap Analysis Program (RA-GAP) to South Africa for the period 2007–12. The methodology employs a top-down approach for estimating the potential VAT base, using statistical data on value-added generated in each sector.... READ MORE...

Publication date: July 2015
ISBN 9781513581897
$18.00

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