We seek feedback and advice about how we estimate the gap from our external and internal subject matter experts. Based on the advice, the reliability rating for this estimate is high with a score of 22.
Our gap estimates remain sensitive to assumptions made, particularly regarding non-detection and the imputed result of compliance activities not undertaken.
While the estimates are sensitive to these assumptions, our confidence in the underlying data and population coverage informing the estimates is high. Our integration of tax assured data has significantly improved the accuracy of our estimate.
Figure 3: Reliability rating scale from very low to very high – large corporate groups income tax gap
How we estimate and reduce the large corporate groups income tax gap for 2019–20.