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The corporate income tax gap in South Africa: A top-down approach

Author

Listed:
  • Ada Jansen
  • Winile Ngobeni
  • Alexius Sithole
  • Wynnona Steyn

Abstract

A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e. the difference between what should be paid and what is actually paid. Until now, tax gaps have been primarily estimated in developed countries, and very little is known about tax gaps in developing countries. Information about these gaps can help policy makers make appropriate revenue mobilization strategies. This paper uses a top-down approach to estimate the tax gap in corporate income tax in South Africa.

Suggested Citation

  • 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).
    • Handle: RePEc:unu:wpaper:wp-2020-40
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2020-40.pdf
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    References listed on IDEAS

    as
    1. FISCALIS Tax Gap Project Group, 2018. "The concept of tax gaps - Corporate Income Tax Gap Estimation Methodologies," Taxation Papers 73, Directorate General Taxation and Customs Union, European Commission.
    2. 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.
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    Cited by:

    1. Nataliia FROLOVA, 2021. "Corporate Income Tax Gap Estimation In The Context Of Development Of Fiscal Space," Economy and Forecasting, Valeriy Heyets, issue 4, pages 125-141.
    2. Estian Calitz & Eva Muwanga-Zake & Alexius Sithole & Wynnona Steyn, 2021. "Depreciation allowances in South Africa," Studies in Economics and Econometrics, Taylor & Francis Journals, vol. 45(1), pages 1-22, January.

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    More about this item

    Keywords

    Corporate income tax; Tax compliance; Tax gap; Top-down approach;
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