Belgium: Technical Assistance Report-Revenue Administration Gap Analysis Program–The Value Added Tax

Belgium: Technical Assistance Report-Revenue Administration Gap Analysis Program–The Value Added Tax
READ MORE...
Volume/Issue: Volume 2023 Issue 166
Publication date: May 2023
ISBN: 9798400241147
$20.00
Add to Cart by clicking price of the language and format you'd like to purchase
Available Languages and Formats
Paperback
PDF
ePub
English
Prices in red indicate formats that are not yet available but are forthcoming.
Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Money and Monetary Policy , Public Finance , Taxation - General , International - Economics , VAT collection , VAT gap , Gap term , VAT Gap , revenue performance , Tax gap , Value-added tax , Revenue Administration Gap Analysis Program (RA-GAP) , Tax expenditures , Europe

Also of interest
Peru
Grenada
Nepal
Peru
Summary

This report presents the results of applying the RA-GAP VAT gap estimation methodology to Belgium for the period 2011-2021. The Revenue Administration Gap Analysis Program (RAGAP) methodology employs a top-down approach for estimating the potential Value-Added Tax (VAT) base, using statistical data on value-added generated in each sector. There are two main components to this methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The difference between the two values is the VAT gap.

Powered by: AIDC