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Republic of Estonia

Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Republic of Estonia by International Monetary Fund. Fiscal Affairs Dept.
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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 consumption growth, owing to a growing compliance gap. Within the overall VAT compliance gap, the assessment gap in Estonia increased from 2009-2011, although the collections gap grew until 2009 and then decreased. The decrease of collections gap followed the introduction of automated management and sanctions of debt in 2010.
International Monetary Fund; May 2014
51 pages; ISBN 9781498357166
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Title: Republic of Estonia
Author: International Monetary Fund. Fiscal Affairs Dept.