The Practicality of the Top-Down Approach To Estimating the Direct Tax Gap
نویسنده
چکیده
The tax gap is the difference between the tax collected and the tax that would be collected if all individuals and companies complied with both the letter and the spirit of the law. The letter of the law is the literal interpretation of tax legislation. The spirit of the law is the intention of Parliament in legislating on tax. In contrast to the letter of the law, which implies a literal legal interpretation of tax liability, the spirit of the law implies a purposive interpretation.
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