Republic of Estonia: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

International Monetary Fund

No 2014/133, IMF Staff Country Reports from International Monetary Fund

Abstract: This Technical Assistance Report discusses results of applying the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007–2012. It highlights that between 2009 and 2012, VAT receipts failed to keep pace with nominal GDP and final consumption growth, owing to a growing compliance gap. Within the overall VAT compliance gap, the assessment gap in Estonia increased from 2009–2011, although the collections gap grew until 2009 and then decreased. The decrease of collections gap followed the introduction of automated management and sanctions of debt in 2010.

Keywords: ISCR; CR; VAT; ETCB; compliance gap; taxpayer; return; gap analysis; value-added tax; gap model; CASE VAT gap estimate; Value-added tax; Tax gap; Revenue Administration Gap Analysis Program (RA-GAP); Consumption (search for similar items in EconPapers)
Pages: 50
Date: 2014-05-23
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Citations: View citations in EconPapers (5)

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