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

Ada Jansen, Winile Ngobeni, Alexius Sithole and Wynnona Steyn

No wp-2020-40, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

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.

Keywords: Corporate income tax; Tax compliance; Tax gap; Top-down approach (search for similar items in EconPapers)
Date: 2020
New Economics Papers: this item is included in nep-iue, nep-pbe and nep-pub
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Citations: View citations in EconPapers (2)

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