Finland : technical assistance report, Revenue Administration Gap Analysis Program, the value-added tax gap /

This report presents estimates of the tax gap for Finland for the period 2008- 4. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The differ...

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Bibliographic Details
Main Author: Thackray, Mick ((IMF staff))
Other Authors: Hutton, Eric ((IMF staff)), Kapoor, Kartik ((IMF staff))
Format: Book
Language:English
Published: Washington, D.C. : International Monetary Fund, 2016
Series:IMF country report ; no. 16/60
Subjects:

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