The report “The Concept of Tax Gaps – Report on VAT Gap estimations” prepared by the Fiscalis Tax Gap Project Group, provides an introduction to the methodologies currently applied to estimate tax gaps, with its main focus on VAT gap estimations. Tax gap estimations are rough indicators of revenue loss and over the last decade several methods have been developed by national (tax) administrations and international institutions to estimate these losses. This report presents the most important aspects of tax gap estimations in order to provide a better understanding of the estimation methodologies and to share information with a broader public.
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