연구정보
[경제] VAT Gap Model : Consumption Approach Using Supply and Use Tables in Microsoft Excel
인도 국외연구자료 연구보고서 - World Bank 발간일 : 2021-05-01 등록일 : 2021-05-01 원문링크
The value added tax (VAT) gap refers to the VAT policy gap or the VAT compliance gap. The VAT policy gap is the difference between the potential VAT collectible under a benchmark or standard regime of the VAT (where there are no exemptions, lower rates or special treatment of any type of consumption or sector and class of taxpayers), and the potential VAT collectible under the current regime (which includes any special treatment of consumption or sector and class of taxpayers). The VAT policy gap estimates the revenue foregone due to the current policy of the government. The VAT compliance gap is the difference between this potential VAT collectible under the current regime and the actual VAT collection. The VAT compliance gap estimates the gap in VAT due to noncompliance by taxpayers. This note aims to estimate both the policy gap as well as the compliance gap for Palestine.
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