Belgium
نویسندگان
چکیده
This report presents the results of applying RA-GAP VAT gap estimation methodology to Belgium for period 2011-2021. The Revenue Administration Gap Analysis Program (RAGAP) employs a top-down approach estimating potential Value-Added Tax (VAT) base, using statistical data on value-added generated in each sector. There are two main components this gap: 1) estimate collections given period; and 2) determine accrued that period. difference between values is gap.
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ژورنال
عنوان ژورنال: IMF country report
سال: 2023
ISSN: ['1934-7685', '2227-8907']
DOI: https://doi.org/10.5089/9798400241147.002