Revenue Administration: GAP Analysis Program

Event: Medium-term Revenue Strategy and Related Issues

Revenue Administration: GAP Analysis Program

02 December 2017

Author / Speaker:

Kiyoshi Nakayama, International Monetary Fund - Email the author | Other materials by the author

The International Monetary Fund’s Revenue Administration Gap Analysis Program (RA-GAP) is a systematic evaluation of a revenue administration’s operations designed to assess their effectiveness in collecting taxes, with a focus on value-added tax. The ultimate goal of the assessment is to be able to estimate the “tax gap.” Explore the RA-GAP process in detail and learn what an RA-GAP study provides for a tax administration.

Geographical Focus:

Global

Type of Content:

Learning Event

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