This paper highlights Romania's Technical Assistance report on improving revenues from the recurrent property tax. The current area-based property tax system in Romania is inefficient, producing revenue below its potential, while the taxable value determination is inequitable and complex. The...

Albania is formulating a Medium-Term Revenue Strategy (MTRS) with IMF support. The decision to commit to the development of an MTRS was taken against the background of revenue persistently falling short of budget projections, revenue continuing to lag behind regional peers in tax to Gross...

This paper discusses the estimates of tax gaps for corporate income tax (CIT) for nonfinancial corporations in Slovenia by applying the methodology of the IMF's Revenue Administration - Gap Analysis Program (RA-GAP). The RA-GAP methodology for CIT gap is based on a top-down approach, which...

This Technical Assistance Report focuses on continued modernization of the Malian tax system and administration. The crisis that has afflicted Mali since 2012 has had an adverse economic impact, reflected in a 25 percent decline in government resources and negative growth of -1.2 percent....

This Technical Assistance Report discusses continued modernization of the Malian tax system and administration of natural resources. The Malian mining sector essentially consists of gold mining. The diversification policy is a failure at this point. The authorities' stated objective of...

This Technical Assistance Report on Lebanon focuses on tax and customs administration's an urgent need for intervention. Recognizing a downward trajectory, national dialogue on the future of Lebanon's tax and customs administrations is urgently needed. Inaction and underinvestment to deal with...

This paper presents the results of applying the Revenue Administration Gap Analysis Program - Value-Added Tax (RA-GAP VAT) gap estimation methodology to Belgium for the period 2011-2021. The RAGAP methodology employs a top-down approach for estimating the potential VAT base, using statistical...

The purpose of this mission was to assist the General Directorate of Taxes (GDT) in taking stock of reform efforts and provide advice on future efforts. In recent years, the GDT made solid progress in realizing its reform agenda. The mission took stock of the reform achievements and identifies...

This Technical Assistance Report discusses results of applying the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007–2012. It highlights that between 2009 and 2012, VAT receipts failed to keep pace with nominal GDP and final...

This report assesses HMRC’s tax gap analysis program and provides advice and guidance on further improving it. The report addresses three aspects of the program: (1) the models and methodologies employed; (2) the approach to disseminating the results; and (3) the use of the results in supporting...