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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.

Last updated 29 October 2023

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.

Tax gap framework
Our estimates aim to quantify the level of non-compliance across the 4 pillars of compliance – registration, lodgment, reporting and payment obligations.

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.