About this document
Understanding the Tax Gap Measurement by alex is a document available to read on EtoBox.
The document discusses various approaches to measuring tax gaps, which are the differences between the taxes that taxpayers should pay and the taxes they actually pay. It describes how tax gaps are typically defined and what their main components are, such as non-filing, underreporting, and underpayment. It also addresses why tax gaps are measured, how they compare to estimates of the underground economy, and considerations around the appropriate scope of measurement. Specific examples of tax gap estimates
- Author
- alex
- Language
- EN