This Technical Assistance report discusses measures for enabling Romania's Large Taxpayer Office (LTO) to reduce the tax gap. It recommends changing the criteria for inclusion of taxpayers in the LTO so that it is primarily based on turnover. The criteria should apply to taxpayers throughout...

This Technical Assistance Report presents the estimates of tax gaps for general sales tax (GST) and corporate income tax in Costa Rica. The estimated GST compliance gap in Costa Rica increased from 29 percent in 2012 to 31 percent in 2016. The compliance gap in 2016 was equivalent to 1.9 percent...

Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2-3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms. International and regional comparisons suggest...