Mrs. Swarnali A Hannan, Ms. Keiko Honjo, and Mr. Mehdi Raissi
coverage could be increased by including informal workers or those at risk of poverty, and temporarily easing eligibility requirements. The national voter ID database could be used to identify informal workers who do not have access to existing social safety net programs—i.e., adults not in the social census nor in SISI nor in the social security system nor in the taxadministrationrecords. Modes of delivery of assistance could include existing social safety nets, lower utility bills, mailing checks, setting up bank accounts for direct deposits (which also promotes
Mrs. Swarnali A Hannan, Ms. Keiko Honjo, and Mr. Mehdi Raissi
Mexico’s fiscal response to the pandemic has been modest compared to its peers, reflecting the authorities’ desire to not issue new debt for spending. This approach, however, risks a more severe recession and a weaker economic recovery, with further costs in the future. Balancing the need for stronger near-term fiscal support for the people and the recovery against medium-term discipline, this paper lays out an alternative strategy. We show that credibly announcing a pro-growth and inclusive medium-term fiscal reform upfront—including increased tax capacity, higher public investment and strengthened social safety nets—would open space for larger short-term support and close medium-term fiscal gaps. Model simulations suggest that this package would boost output, limit lasting economic damage from the pandemic, and put debt trajectory on a declining path in the medium term as tax reforms pay off and risk premia decline.
the Steps in Measuring an Excise Gap?
B. Data Capture
V. What Data is Required to Measure the Excise Gap?
A. Specifications of TaxAdministrationRecords
B. Specification of Statistical Data for Excise Tax Bases
1. Model Specification for Excise Gaps
2. IFP Mineral Oils Excise Gap Estimate for Slovakia Reported Using the Analytical Framework
Table 2.1 Excise Taxation Receipts in Slovakia 2006–14
Figure 2.1 Effective Tax Rate of Mineral Oils 2009–15
Figure 2.2 Road
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2. Common Ground for RA–NSO Collaboration
3. Key Collaboration Areas
Maintaining High-Quality Registers
Classification of Economic Activity
Analysis of TaxAdministrationRecords and Official Statistical Data
4. Guidelines for Effective Collaboration between RAs and NSOs
Identify Potential Areas of Cooperation
Review Existing Legislation to Identify Amendments Required to Optimize
maximize taxpayer compliance within resource constraints. Statistics compiled and disseminated by the NSO are a key source of “independent” data needed to detect areas of taxpayer noncompliance and to estimate the tax gap. 1 On the other hand, many NSOs already make use of administrative data sources—including revenue administration data—in compiling official statistics. 2 It follows that the accuracy and completeness of taxadministrationrecords are important to both RAs and NSOs. 3
RAs and NSOs engage regularly with and collect data from individuals, businesses
This note outlines the interest of Revenue Administrations (RAs) and National Statistical Offices (NSOs) in the quality of data at their disposal, and how collaboration between these organizations can contribute to improving data quality. The similarities between the data collection and processing steps in revenue administration and in the production of economic statistics underlie meaningful information and data sharing. Mutually beneficial collaboration between RAs and NSOs can be achieved, particularly in efforts to improve the coverage of registers and to update register information; classify economic activity; and analyze joint data to address data shortcomings. Since there are differences in concepts and definitions used in revenue administration and official statistics, dialogue is necessary to ensure the effective use of data from the partner organization. Collaboration can improve the quality of data available to both institutions: for RAs, this can assist in realizing improved taxpayer compliance and revenue mobilization, and for NSOs, tax-administrative data sources may enable expanded coverage of the economy in official statistics and reduce timeframes required for publishing economic time series and national accounts. Together, these outcomes can enhance the policy formulation, planning, and service delivery capability of governments. To that end, this note delineates concrete steps to engender sustainable and meaningful interchange of information and data between the RA and NSO.
The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP analytical framework for estimating excise gaps presented in this Technical Note sets out the steps and data required for comprehensive top-down gap estimates based on a comparison of actual collections to potential collections, which is estimated from consumption (or use) and expenditure of excise commodities. The note outlines the motivation for, and different approaches to, excise gap estimation; and identifies the design criteria for robust gap estimates. The note was jointly produced by RA-GAP team and the Slovak Republic’s Institute for Financial Policy, piloting the framework for the mineral oils excise gap in Slovakia.
activities. The data should be for at least five full calendar years. Statistical data should be collected on a consistent basis, so as to minimize measurement errors.
A. Specification of TaxAdministrationRecords
The tax administration data used in tax gap analysis should be at the detailed micro-level . This allows individual payments and refunds to be matched to their corresponding tax periods for a closer link to the timing of underlying economic behavior. In addition, use of the detailed data can be very helpful in identifying errors and anomalies, and in
Statistical agencies worldwide are increasingly turning to new data sources, including administrative data, to improve statistical coverage. Administrative data can significantly enhance the quality of national statistics and produce synergies with tax administration and other government agencies, supporting better decision making, policy advice, and economic performance. Compared to economic censuses and business surveys, administrative data are less burdensome to collect and produce more timely, detailed, and accurate data with better coverage. This paper specifically explores the use of value added tax and income tax records to enhance the compilation of national accounts statistics.