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Using Top-Down Compliance Gap Techniques to Supplement the Compliance Risk Management Framework

Author

Listed:
  • Ms. Elena D'Agosto
  • Michael A Hardy
  • Stefano Pisani
  • Anthony Siouclis

Abstract

Traditional top-down tax gap assessments identify the size of a tax gap, but not its origins. By extracting more granular information from top-down tax gap assessments, and combining this information with compliance risk management (CRM) techniques, it is possible to: improve the accuracy of CRM techniques; improve the consistency of the likelihood and consequence dimensions of compliance risk assessments; identify emerging areas of tax compliance risk and; better disaggregate the direct and indirect revenue effects of compliance interventions, including the “behavioral component” within the indirect effects. Finally, it is also possible to determine the optimal revenue recovery from each segment of the taxpayer population.

Suggested Citation

  • Ms. Elena D'Agosto & Michael A Hardy & Stefano Pisani & Anthony Siouclis, 2025. "Using Top-Down Compliance Gap Techniques to Supplement the Compliance Risk Management Framework," IMF Technical Notes and Manuals 2025/003, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2025/003
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