This Technical Assistance Report presents the estimates of tax gaps for general sales tax (GST) and corporate income … tax in Costa Rica. The estimated GST compliance gap in Costa Rica increased from 29 percent in 2012 to 31 percent in 2016 … value-added tax compliance gaps of European countries and Latin American countries. Large GST compliance gaps relative to …

This Technical Assistance Report discusses measures to enhance the effectiveness of tax administration system in Italy …. The Italian tax administration system comprises multiple entities, which demands tight coordination. Tax revenues are high … medium-term strategic plan. A holistic approach to managing risks to the tax system is needed, including targeted compliance …

This Technical Assistance paper discusses key findings of the assessment of the tax administration system in Georgia …. Viewed overall, the Georgia Revenue Service is making good progress in implementing modern tax administration practices …

tax gap. It recommends changing the criteria for inclusion of taxpayers in the LTO so that it is primarily based on …