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 ...
This report applies the IMF’s RA-GAP methodology to estimate the ITBIS gap in the Dominican Republic between 2018 and 2023. Official ITBIS revenue increased from 4.6% to 5.0% of GDP, and the ...