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  • Principles and approaches to measuring gaps

    What methodology we use to estimate tax gaps and how we calculate the voluntary compliance ratio.

    What tax gaps are and an overview of how we estimate them.

    Tax gap research program
    How we group tax gaps and handle the complex relationships between them

    How we measure tax gaps
    What methods we use to estimate tax gaps.

    Ensuring complete estimates
    How we provide an estimate of the amount of revenue not collected.

    List of tax gaps terms and their meanings.

      Last modified: 31 Oct 2022QC 53168