Estimating tax gaps in Zambia: A bottom-up approach based on audit assessments

Kwabena Adu-Ababio, Aliisa Koivisto, Eliya Lungu, Evaristo Mwale, Jonathan Msoni and Kangwa Musole

No wp-2023-25, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in developing countries. This study uses a bottom-up approach based on micro-level audit information to estimate the extent of tax misreporting in Zambia.

Keywords: Tax gap; Value-added tax; Bottom-up approach; Audits; Tax compliance; Tax administration; Zambia (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-acc, nep-afr, nep-iue and nep-pub
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Citations: View citations in EconPapers (1)

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