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United Kingdom: Technical Assistance Report—Assessment of HMRC’s Tax Gap Analysis

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  • International Monetary Fund. Fiscal Affairs Dept.
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    Abstract

    This Technical Assistance Report discusses assessment of HMRC’s (Her Majesty’s Revenue and Customs) Tax Gap Analysis program in United Kingdom, and provides advice and guidance on further improving it. The HMRC’s tax gap analysis program is comprehensive in tax coverage, and effectively addresses its multiple dimensions. The report addresses three aspects of the program: (1) the models and methodologies employed; (2) the approach to disseminating the results; and (3) the use of the results in supporting compliance activities, evaluating tax revenue performance across taxes and the effectiveness of HMRC. The report also raises some areas of possible further research.

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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=41003
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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Staff Country Reports with number 13/314.

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    Length: 57
    Date of creation: 22 Oct 2013
    Date of revision:
    Handle: RePEc:imf:imfscr:13/314

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    Postal: International Monetary Fund, Washington, DC USA
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    Related research

    Keywords: Taxes; Indirect taxation; Tax administration; Tax collection; Technical Assistance; United Kingdom; corporation tax; tax avoidance; direct taxes; capital gains tax; indirect taxes; tax type; excise taxes; potential taxpayers; tax structure; tax liability; tax expenditures; tax system; taxpayer compliance; tax liabilities; revenue collection; tax revenues; large taxpayers; income taxes; tax authorities; corporate income tax; double taxation; input tax credit; tax authority; corporate income taxation; input tax credits; tax collections; taxpayer identification; actual tax collection; tax instruments; tax component; tax compliance; vat revenue; international double taxation; tax evasion; tax on value; amount of tax; behavior of taxpayers; rate of tax; vat receipts; tax return;

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