Designing a bottom-up approach to harmonize corporate tax gap measures

Tasks

The aim of this expert report is to provide an overview of bottom-up approaches for estimating the corporate tax gap. The focus is on methods that can be used and harmonized across countries.

Methods

Bottom-up approaches to measure the corporate tax gap.

Results

The report concludes that information obtained from randomized tax audits is the gold standard for estimating the corporate tax gap. In addition, the report presents how the information obtained from tax audits can be used to reduce the corporate tax gap and maximize the additional income.