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Republic of Estonia: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

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  • International Monetary Fund

Abstract

This Technical Assistance Report discusses results of applying the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007–2012. It highlights that between 2009 and 2012, VAT receipts failed to keep pace with nominal GDP and final consumption growth, owing to a growing compliance gap. Within the overall VAT compliance gap, the assessment gap in Estonia increased from 2009–2011, although the collections gap grew until 2009 and then decreased. The decrease of collections gap followed the introduction of automated management and sanctions of debt in 2010.

Suggested Citation

  • International Monetary Fund, 2014. "Republic of Estonia: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap," IMF Staff Country Reports 2014/133, International Monetary Fund.
    • Handle: RePEc:imf:imfscr:2014/133
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=41578
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    Cited by:

    1. Ramboll, 2014. "2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States," Taxation Studies 0049, Directorate General Taxation and Customs Union, European Commission.
    2. Feige, Edgar L., 2015. "Reflections on the meaning and measurement of Unobserved Economies: What do we really know about the “Shadow Economy”?," MPRA Paper 68466, University Library of Munich, Germany.
    3. Eliška Čejková & Hana Zídková, 2019. "The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(1), pages 65-83.
    4. Luca Barbone & Mikhail Bonch-Osmolovskiy & Grzegorz Poniatowski, 2014. "2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports 0120, CASE-Center for Social and Economic Research.

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