South Africa: Technical Assistance Report-Revenue Administration Gap Analysis Program—The Value-Added Tax Gap

International Monetary Fund

No 2015/180, IMF Staff Country Reports from International Monetary Fund

Abstract: This Technical Assistance Report discusses the results of applying the value-added tax (VAT) gap estimation methodology of the Revenue Administration Gap Analysis Program (RA-GAP) to South Africa for the period 2007–12. It is found that the compliance gap is estimated to be between 5 percent and 10 percent of potential VAT revenues during the period 2007–12, and peaking in 2008 and 2009. The estimated compliance gap for VAT in South Africa between 2007 and 2012 is hump-shaped. The results also reveal that the level of the VAT policy gap in South Africa is low by international standards, owing to its simple VAT policy structure.

Keywords: ISCR; CR; VAT; gap; revenue; VAT revenue; economic activity; efficiency ratio; compliance gap; sector VAT collection data; registration threshold; declaration number; VAT liability; B. VAT Policy gap; VAT gap; VAT declaration number; gap trend; import VAT collections data; VAT collection; Value-added tax; Tax gap; Communicable diseases; Consumption; Capital formation; Africa (search for similar items in EconPapers)
Pages: 50
Date: 2015-07-10
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