UID:
edocfu_9958122130102883
Umfang:
1 online resource (58 p.)
ISBN:
1-4843-1985-0
,
1-4843-1476-X
,
1-4843-1157-4
Serie:
IMF Staff Country Reports
Inhalt:
This Technical Assistance Report discusses assessment of HMRC’s (Her Majesty’s Revenue and Customs) Tax Gap Analysis program in United Kingdom, and provides advice and guidance on further improving it. The HMRC’s tax gap analysis program is comprehensive in tax coverage, and effectively addresses its multiple dimensions. The report addresses three aspects of the program: (1) the models and methodologies employed; (2) the approach to disseminating the results; and (3) the use of the results in supporting compliance activities, evaluating tax revenue performance across taxes and the effectiveness of HMRC. The report also raises some areas of possible further research.
Anmerkung:
"October 2013."
,
Cover; Contents; Abbreviations and Acronyms; Preface; Executive Summary; Boxes; 1. Summary of Key Recommendations; Tables; 1. Summary of Tax Gap Estimates and Methodologies-2011; I. Defining Tax Gaps; II. Measuring the Direct Tax Gaps-Framework and Methodologies; A. Estimation Framework and Models for Noncorporation Taxes; Figures; 1. The Tax Gap Estimation Framework for Noncorporation Taxes; B. Issues in the Estimation Framework for Noncorporation Taxes; 2. Design Criteria for a Tax Gap Estimation Framework; 2. Evaluation of Gap Estimation Framework for Noncorporation Taxes
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3. Criteria for a Random-Audit Based Gap Estimation Methodology3. Evaluation of Random-Enquiry Based Estimates for Noncorporation Taxes; 4. Criteria of a Data-Matching Based Gap Estimation Methodology; 4. Evaluation of the Data-matching Based Estimates for Noncorporation Taxes; C. Estimation Framework and Models for Corporation Tax; 2. The Tax Gap Estimation Framework for Corporation Tax; D. Issues in the Estimation Framework and Models for Corporation Tax; 5. Evaluation of the Tax Gap Estimation Framework for Corporation Tax; 6. Evaluation of the Corporation Tax Random Enquiry Based Estimate
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E. RecommendationsIII. Measuring the Indirect Tax Gaps-Framework and Methodologies; A. Estimation Framework for Indirect Taxation; B. Issues in the Estimation Framework for Indirect Taxation; 7. Methodologies for Estimating Tax Gaps in VAT and Excise Taxes; 5. Design Criteria for a Top-Down Gap Estimation Methodology; 8. Evaluation of the Indirect Tax Top-down Based Estimates; C. Recommendations; IV. Reporting the Tax Gap; A. Presentation of the Tax Gap Results; 9. Current Levels of Aggregation for the Gap Estimates; 10. Suggested Levels of Aggregation for the Gap Estimates
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B. Values for the Tax GapV. Using the Tax Gap; A. Tax Gap as Performance Indicator for Revenue Collection; B. Tax Gap as a Resource Allocation Tool; VI. Possible Future Research on Tax Gap Analysis; A. Top Down Direct Tax Gap Models; B. Value-Added Based VAT Gap Model; C. Measuring the Policy Gap; 3. Illustration of the Components of the Tax Gap; Appendixes; I. Compliance Issues, Policy Choices, and the Tax Gap; II. Summary of the Estimation Models and Methodologies for Direct Taxes; 11. Summary of Estimation Methodologies for Noncorporation Taxes
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12. Summary of Corporation Tax Gap Estimation Methodologies
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English
Weitere Ausg.:
ISBN 1-4843-0327-X
Weitere Ausg.:
ISBN 1-306-15249-6
Sprache:
Englisch
