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  • Reliability

    Our estimate of the large corporate groups income tax gap has been assessed by an independent expert panel. Based on advice from the panel, the reliability rating for the gap 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. In particular, 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

    Figure 3: This image is a representation of the reliability rating for the current large corporate groups income tax gap estimate. The reliability rating is high (22). The maximum score is 30.

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      Last modified: 19 Oct 2020QC 57641