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  • VCR – value level

    For the VCR at the value level, we sum the value of each compliant taxpayer’s tax as it moves through the four pillars of compliance. This amount is divided by the value of the tax expected under the law.

    The calculation is represented as:

    This image shows the equation for the VCR at the value level.

      Last modified: 05 Nov 2015QC 47278