Republic of Slovenia:Technical Assistance Report-Revenue Administration Gap Analysis Program- Corporate Income Tax Gap

Author: International Monetary Fund. Fiscal Affairs Dept.

Republic of Slovenia: Technical Assistance Report-Revenue Administration Gap Analysis Program- Corporate Income Tax Gap

Volume/Issue: Volume 2023 Issue 109

Publication date: March 2023

ISBN: 9798400236457

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Topics covered in this book

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Economics- Macroeconomics , Money and Monetary Policy , Taxation - General , International - Economics , CIT productivity , CIT liability , Ra-gap CIT gap methodology , gap estimate , IMF's Fiscal Affairs Department , CIT-efficiency ratio , CIT compliance gap , CIT gap analysis , Corporate income tax , Tax gap , Business enterprises , Global

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Summary

This report presents the estimates of tax gaps for corporate income tax (CIT) for non-financial corporations in Slovenia by applying the methodology of the IMF’s RA-GAP (Revenue Administration – Gap Analysis Program). This work is being undertaken under the context of the larger project designed to strengthen the administration of corporate income tax (CIT) by the Slovenian Financial Administration (SFA). Providing support towards building the capacity of the SFA to estimate and analyze the CIT gap will assist in achieving the overall goals of the project to: (i) strengthen core tax administration functions, and (ii) strengthen revenue administration, management, and governance arrangements.