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Estimating the value-added tax gap in Tanzania: A study of small, medium, and micro enterprises

Author

Listed:
  • Amina Ebrahim
  • Sebastián Castillo
  • Vincent Leyaro
  • Ezekiel Swema
  • Oswald Haule
  • Massaga Fimbo
  • Ephraim Mdee

Abstract

This study measures the VAT compliance gap for small and medium-sized entities in Tanzania. Specifically, the study measures the under-reporting component of the VAT compliance gap. This study uses VAT declaration and audit data to conduct a bottom-up estimation to measure the extent of VAT misreporting in small, medium, and micro enterprises. The study's objective is to examine the extent of VAT under-reporting from 2014 to 2020 and identify the behaviour of firms that contribute to the VAT gap.

Suggested Citation

  • Amina Ebrahim & Sebastián Castillo & Vincent Leyaro & Ezekiel Swema & Oswald Haule & Massaga Fimbo & Ephraim Mdee, 2024. "Estimating the value-added tax gap in Tanzania: A study of small, medium, and micro enterprises," WIDER Working Paper Series wp-2024-66, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2024-66
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    More about this item

    Keywords

    Value-added tax; Tax compliance; Tax gap; Audits; Bottom-up approach; Income under-reporting;
    All these keywords.

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