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This Technical Assistance Report discusses results of applying the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007–2012. It highlights that between 2009 and 2012, VAT receipts failed to keep pace with nominal GDP and final consumption growth, owing to a growing compliance gap. Within the overall VAT compliance gap, the assessment gap in Estonia increased from 2009–2011, although the collections gap grew until 2009 and then decreased. The decrease of collections gap followed the introduction of automated management and sanctions of debt in 2010.

Estonia -- Commercial policy. --- Estonia -- Economic conditions. --- Estonia -- Economic policy. --- Political Science --- Law, Politics & Government --- Public Finance --- Macroeconomics --- Taxation --- Taxation, Subsidies, and Revenue: General --- Business Taxes and Subsidies --- Macroeconomics: Consumption --- Saving --- Wealth --- Public finance & taxation --- Value-added tax --- Tax gap --- Revenue Administration Gap Analysis Program (RA-GAP) --- Consumption --- Revenue administration --- Taxes --- Revenue performance assessment --- National accounts --- Spendings tax --- Tax administration and procedure --- Revenue --- Economics --- Estonia, Republic of