Measuring tax gaps in Australia, 2014–15
The tax gap estimates form part of our suite of high level measures that track the performance and integrity of the tax system. We have publicly committed to tax gap estimation for all of the taxes we administer. Over time, this information will complement our existing key performance indicators.
Previously we have published gap estimates relating to the goods and services tax (GST) and the luxury car tax (LCT). This year’s release includes new estimates and identifies further gaps planned for delivery in 2016 and 2017. These will be revised and refined on an ongoing basis.
This publication provides an overview of our published estimates. It includes background information, such as why we measure tax gaps, why they exist and our estimation approaches. We then present the estimates for each of the published tax gaps and, where available, voluntary compliance ratios as well.