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  • Principles and approaches to measuring gaps

    Tax gaps are estimates of the difference between the amount of tax we collect and the amount we estimate we would have collected if every taxpayer was fully compliant with tax law. We use appropriate methodologies to calculate gap estimates across the range of taxes we collect.

    The process of gap estimation is technically complex. In essence, it measures the unmeasurable. Our scope, methods, data and estimates will continue to evolve. Revisions and restatements to our estimates are likely to occur in future releases.

    For each gap, we provide our current analysis for the year on that topic. This includes information about the specific methodology used, data sources and key assumptions. We also cover the limitations specific to each gap and the reliability of the estimate.

    Find out about:

    Next step:

    • Contact us at taxgap@ato.gov.au – if you require further details or wish to provide feedback.

    See also:

      Last modified: 27 Aug 2019QC 53168