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

Amina Ebrahim, Sebastián Castillo Ramos, Vincent Leyaro, Ezekiel Swema, Oswald Haule, Massaga Fimbo and Ephraim Mdee

No wp-2024-66, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

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.

Keywords: Value-added tax; Tax compliance; Tax gap; Audits; Bottom-up approach; Income under-reporting (search for similar items in EconPapers)
Date: 2024
New Economics Papers: this item is included in nep-acc, nep-ent and nep-iue
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