Principles and approaches to measuring gaps

Learn what tax gaps are and how we estimate them.

How we group tax gaps and handle the complex relationships between them.

Our tax gap estimates aim to quantify the level of non-compliance across the 4 pillars.

Learn the 2 broad methods we use to estimate tax gaps.

How we provide an estimate of the amount of revenue not collected in our tax gap program.

List of tax gaps terms and their meanings.