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Republic of Estonia:Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap-International Monetary Fund. Fisc Dept.

Republic of Estonia:Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap-International Monetary Fund. Fisc Dept.

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EXECUTIVE SUMMARY This report presents the results of applying the Revenue Administration Gap Analysis Program VAT gap estimation methodology to Estonia for the period 2007–12. The methodology employs a top-down approach for estimating th......

EXECUTIVE SUMMARY This report presents the results of applying the Revenue Administration Gap Analysis Program VAT gap estimation methodology to Estonia for the period 2007–12. The methodology employs a top-down approach for estimating th......