IDEAS home Printed from https://ideas.repec.org/p/imf/imfscr/2018-124.html
   My bibliography  Save this paper

Costa Rica: Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax

Author

Listed:
  • International Monetary Fund

Abstract

This Technical Assistance Report presents the estimates of tax gaps for general sales tax (GST) and corporate income tax in Costa Rica. The estimated GST compliance gap in Costa Rica increased from 29 percent in 2012 to 31 percent in 2016. The compliance gap in 2016 was equivalent to 1.9 percent of GDP. The estimated compliance gap is higher than the average value-added tax compliance gaps of European countries and Latin American countries. Large GST compliance gaps relative to GDP are observed in manufacturing, trade, and hotels and restaurants. The estimated GST policy gaps were at about 4 percent of GDP from 2012 to 2016. Most of the GST policy gap consists of the GST expenditure gap, showing the effects of policy choices.

Suggested Citation

  • International Monetary Fund, 2018. "Costa Rica: Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax," IMF Staff Country Reports 2018/124, International Monetary Fund.
    • Handle: RePEc:imf:imfscr:2018/124
    as

    Download full text from publisher

    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=45891
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ada Jansen & Winile Ngobeni & Alexius Sithole & Wynnona Steyn, 2020. "The corporate income tax gap in South Africa: A top-down approach," WIDER Working Paper Series wp-2020-40, World Institute for Development Economic Research (UNU-WIDER).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:imf:imfscr:2018/124. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Akshay Modi (email available below). General contact details of provider: https://edirc.repec.org/data/imfffus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.