Tax gap in Canada : a conceptual study.: Rv4-84/2016E-PDF

“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.

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