Estimating and Tackling the Tax Gap: Alternatives and Proposals

Authors

  • Luís Gustavo Chiarelli de Sousa Universidade de São Paulo
  • Amaury José Rezende Faculdade de Administração Economia e Contabilidade de Ribeirão Preto, Universidade de São Paulo

DOI:

https://doi.org/10.55532/1806-8944.2023.214

Keywords:

Tax gap, Tax monitoring, Tax compliance

Abstract

With the governments' facing difficulties in maintaining the revenue balance, greater attention has been directed towards reducing the tax gap. In the search for depth, the objective of this study was to analyze the scientific production on calculation methodologies to estimate the tax gap and the suggested ways to face it, using the main academic and governmental publications on the subject. The result indicated that, although abundant, the methods for estimating the tax gap do not show consensus on the sources of information that should be used in the calculations, even considering that these are specific for each taxing entity. He also indicated that the literature that deals with tackling the tax gap has been growing stronger, but has already shown itself to be consistent in proposing alternatives to the conventional uses of penalties and inspections, lacking, however, research with effective proposals that can be applied in practice to combat tax evasion.

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Published

26-09-2023

How to Cite

Chiarelli de Sousa, L. G., & Rezende, A. J. . (2023). Estimating and Tackling the Tax Gap: Alternatives and Proposals. CADERNOS DE FINANÇAS PÚBLICAS, 23(02). https://doi.org/10.55532/1806-8944.2023.214