Pütsep, Tanel (contributor); Van Mierlo, Astrid (contributor) - European Commission / Directorate-General for Taxation …; … - 2018
The corporate income tax gap (CIT Gap) is the gap between corporate tax revenues as they "should be" collected and as they "are" collected. The gap is an indication of potential CIT revenue losses. The topic has gained in prominence in the public domain given its impact on public finances, on...
