Tax assured and tax gap for the federal personal income tax system: Rv4-89/2017E-PDF

"An effective personal income tax system depends on taxpayers reporting and paying the right amount of tax at the right time. While a significant majority of Canadians do meet this standard, some do not. Whether intentional or not, this non-compliant behaviour can lead to a tax gap. The tax gap represents the difference between the taxes that would be paid if all obligations were fully met in all instances, and the tax actually paid and collected. As a tool, tax gap estimates, combined with other data on non-compliant behaviour, can provide tax administrations and governments with valuable insights into the general health of the tax system and the levels of non-compliance with tax laws.Building on the research presented in previous reports, this paper will review the key characteristics of the personal income tax system and provide an in-depth analysis of the level of compliance with Canada’s federal personal income tax laws using the concepts of tax assured and tax gap"--Introd., p. 5.

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Department/Agency Canada Revenue Agency.
Title Tax assured and tax gap for the federal personal income tax system
Publication Type Monograph
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

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Note Issued also in French under title: Recettes fiscales assurées et écart fiscal du système d'impôt fédéral sur le revenu des particuliers. Cover title.
Date [2017]
Number of Pages 55 p.
Catalogue Number
  • Rv4-89/2017E-PDF
Subject Terms Personal income tax, Compliance, Statistics