An IOTA workshop on Tax Gap Estimation – Why? and How? was held on 2-4 December 2015 in Budapest, Hungary. 35 participants from 16 IOTA member countries exchanged views and experience about the reasons for using tax gap and about the risks of the estimations.
Additional to the IOTA participants, the workshop included guest representatives from Ghana and from IMF discussing the benefits of calculating tax gap, the variety in benefits in different countries and the link between tax gap and risk assessment. Delegates examined how tax gap is estimated, looking at the sources of data, problems and solutions. Participants highlighted all the restrictions and limitations that have to be considered when using tax gap estimations.
During group discussions participants considered in detail the type of analysis that is already carried out by the respective tax administrations on tax gaps and the expectations when calculating the tax gap. Sources of data, methodology options and resource considerations were also examined during group sessions of the workshop. Finally, delegates discussed the possible ways of motivating the operational units of tax administrations in using tax gap and shared with each other their planned furture steps and actions, such as recommendations, implementations, etc.
Further information about the event is avaible under EVENTS menu item.