TY - BOOK ID - 84657726 TI - Republic of Estonia : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap. AU - International Monetary Fund. AU - International Monetary Fund PY - 2014 SN - 1498397638 1498353673 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Estonia -- Commercial policy. KW - Estonia -- Economic conditions. KW - Estonia -- Economic policy. KW - Political Science KW - Law, Politics & Government KW - Public Finance KW - Macroeconomics KW - Taxation KW - Taxation, Subsidies, and Revenue: General KW - Business Taxes and Subsidies KW - Macroeconomics: Consumption KW - Saving KW - Wealth KW - Public finance & taxation KW - Value-added tax KW - Tax gap KW - Revenue Administration Gap Analysis Program (RA-GAP) KW - Consumption KW - Revenue administration KW - Taxes KW - Revenue performance assessment KW - National accounts KW - Spendings tax KW - Tax administration and procedure KW - Revenue KW - Economics KW - Estonia, Republic of UR - https://www.unicat.be/uniCat?func=search&query=sysid:84657726 AB - 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. ER -