Tax Gap Analysis and Estimation

The tax gap—the difference between the theoretical tax liability and the amount actually collected—is a critical metric for tax administration performance. This specialized course provides a rigorous, practical guide to estimating, analyzing, and reporting the tax gap. Participants will explore the various components (non-filing, underreporting, underpayment) and learn international best practice methodologies, including top-down (macro-economic data) and bottom-up (audit data) approaches. By mastering tax gap analysis, attendees gain the key diagnostic tool necessary to target compliance resources effectively, measure the success of interventions, and inform policy to broaden the tax base.