Working Paper

A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e. the difference between what should be paid and what is actually...

• Corporate income tax
• Tax compliance
• Tax gap

Research Brief

Many governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens. To develop effective revenue-raising strategies it is necessary to...

• Corporate income tax
• Tax compliance
• Tax gap

Research Brief

• Tax gap
• Value-added tax
• Bottom-up approach

Working Paper

Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in...

• Tax gap
• Value-added tax
• Bottom-up approach