1 The broad term ‘tax gaps’ includes withholding and administered expenses gaps. Conceptually, we treat withholding and administered expense gaps in the same manner as indirect and direct tax gaps.
2 Toro, J, Ogata, K, Hutton, E, Caner, S, 2013, 'Assessment of HMRC's tax gap analysis', International Monetary Fund, October 2013, page 7.
See also: McManus, J, & Warren, N 'The case for measuring tax gap', eJournal of Tax Research, 2006, eJlTaxR 3External Link, 61.
3 The Treasury, Tax expenditures statement 2014External Link, release date 30 January 2015, Australian Government4 International Monetary Fund, Current challenges in revenue mobilization: improving tax compliance, April 2015