Tax gap in Canada: Rv4-84/2016E-PDF

a conceptual study.

“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.

Permanent link to this Catalogue Record: What is a permanent link?
http://publications.gc.ca/pub?id=9.838560&sl=0
MARC XML Format   MARC HTML Format

Department/Agency Canada Revenue Agency.
Title Tax gap in Canada
Subtitle a conceptual study.
Publication Type Monograph
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

Archived Content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact the authoring department to request a format other than those available.

We invite you to consult the Frequently Asked Questions page for additional information regarding the Archived Content notice.


Having trouble opening this document?

Note: The URLs contained in this/these document(s) may no longer be functional
Note Issued also in French under title: Écart fiscal au Canada : une étude conceptuelle.
Date [2016]
Number of Pages 31 p. :
Catalogue Number
  • Rv4-84/2016E-PDF
Subject Terms Taxes, Compliance