The Revenue Administration Gap Analysis Program: An Analytical Framework for Personal Income Tax Gap Estimation

It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.

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Integrating the Collection of Social Insurance Contributions and Personal Income Taxes

This technical note addresses the following questions:

  • What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)?
  • What is the case for transferring responsibility for a country’s SIC collection from its social insurance agency(ies) to its tax authority (Section II)?
  • What changes does such integration of collection functions involve (Section III)?
  • Are there any lessons from international experience to guide such reforms (Section IV)?
  • How to build on these lessons when planning a transfer of collection functions (Section V)?
  • Are there any beneficial alternatives to full integration of functions (Section VI)?

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Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods

This technical note and manual (TNM) addresses the following questions:

  • What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?;
  • What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and
  • What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?

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