00000nam 2200000za 4500 9.838560 CaOODSP 20221107151417 cr ||||||||||| 170622s2016 onca ob f000 0 eng d CaOODSP eng n-cn--- Rv4-84/2016E-PDF Tax gap in Canada [electronic resource] : a conceptual study. [Ottawa] : Canada Revenue Agency, [2016] 31 p. : col. ill. Issued also in French under title: Écart fiscal au Canada : une étude conceptuelle. Includes bibliographical references. “Tax administrators use a variety of techniques to understand and combat non-compliance and their approaches are constantly evolving. In recent years, some tax administrations have started to use the tax gap as an additional tool to help evaluate the extent of lost tax revenue and the effectiveness of their compliance activities, and to communicate to the government and the public the results of their efforts. This paper represents the first step in the Canada Revenue Agency's (CRA) work on the concept of the tax gap. As we begin this work, it is important that Canadians and stakeholders alike have a clear understanding of what a tax gap estimate is and what it can – and cannot – tell the CRA and Canadians. To achieve this understanding, this paper: examines some of the key considerations related to tax gap estimation; outlines the approaches to tax gap estimation taken by key countries that publish such estimates; reviews the advantages and limitations of tax gap estimation and discusses the potential utility and relevance of the concept for the CRA; and identifies the next steps that the CRA will take on this issue"--Introd., p. 5. gccst Taxes gccst Compliance Canada Revenue Agency. Écart fiscal au Canada (CaOODSP)9.838748 PDF 5.06 MB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv4-84-2016-eng.pdf