The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potentia

It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated r

The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitori

Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.