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...
Main Author: | |
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Other Authors: | , |
Format: | Book |
Language: | English |
Published: |
Washington, D.C. :
International Monetary Fund,
2016
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Series: | IMF country report ;
no. 16/60 |
Subjects: |