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

Author

Listed:
  • Patricio A Barra
  • Mr. Eric Hutton
  • Polina Prokof'yeva

Abstract

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.

Suggested Citation

  • Patricio A Barra & Mr. Eric Hutton & Polina Prokof'yeva, 2023. "Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program," IMF Technical Notes and Manuals 2023/006, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2023/006
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