Estimativa e Enfrentamento do TAX GAP: Alternativas e Propostas
DOI:
https://doi.org/10.55532/1806-8944.2023.214Palavras-chave:
Tax gap, Monitoramento fiscal, tax complianceResumo
Com as reiteradas dificuldades dos governos em manter o equilíbrio arrecadatório, maior atenção tem sido direcionada à redução do tax gap. Na busca por aprofundamento, o objetivo deste estudo foi analisar a produção científica sobre as metodologias de cálculo para estimar o tax gap e as formas sugeridas para o seu enfrentamento, utilizando as principais publicações acadêmicas e governamentais sobre o tema. O resultado indicou que, embora abundantes, os métodos para estimar o tax gap não apresentam consenso sobre as fontes de informações que devam ser empregados nos cálculos, mesmo considerando que estes sejam específicos para cada ente tributante. Indicou, também, que a literatura que aborda sobre o enfrentamento do tax gap vem se enrobustecendo, mas já se mostra consistente para propor alternativas aos convencionais usos das penalidades e das fiscalizações, carecendo, porém, de pesquisas com propostas eficazes que possam ser aplicadas na prática para o combate à evasão fiscal.
Referências
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ALM, J.; SANCHEZ, I.; DE JUAN, A. Economic and noneconomic factors in tax compliance. Kyklos, v. 48, n. 1, p. 1-18, 1995. https://doi.org/10.1111/j.1467-6435.1995.tb02312.x
ALM, J. Tax evasion, technology, and inequality. Economics of Governance, 2021. https://doi.org/10.1007/s10101-021-00247-w
ALM, J.; SOLED, J. A. W (h) ither the Tax Gap. Wash. L. Rev., v. 92, n. 2, p. 521, 2017. https://dx.doi.org/10.2139/ssrn.2978215
BECKER, G. S. Crime and punishment: An economic approach. In: The economic dimensions of crime. Palgrave Macmillan, London, 1968. p. 13-68. https://doi.org/10.1086/259394
BIRD, R.; GENDRON, P. Is VAT the best way to impose a general consumption tax in developing countries? Bulletin for International Taxation, v. 60, n. 7, p. 287, 2006. Recuperado em 21 de dezembro de 2021, em https://icepp.gsu.edu/files/2015/03/ispwp0618.pdf.
BIRD, R. M. Improving Tax Administration in Developing Countries. Journal of Tax Administration, v. 1, n. 1, p. 23–45, 2015. Recuperado em 25 de agostro de 2022, em: http://jota.website/index.php/JoTA/article/view/8/16.
BIRD, R. M.; ZOLT, E. M. Technology and taxation in developing countries: From hand to mouse. National Tax Journal, v. 61, n. 4 PART 2, p. 791–821, 2008. https://doi.org/10.17310/ntj.2008.4S.02
BJÖRKLUND LARSEN, L. Mind the (tax) gap: an ethnography of a number. Journal of Cultural Economy, v. 10, n. 5, p. 419–433, 2017. https://doi.org/10.1080/17530350.2017.1323228
BRANHAM, E. Closing the tax gap: Encouraging voluntary compliance through mass-media publication of high-profile tax issues. Hastings Law Journal, v. 60, n. 6, p. 1507–1533, 2009. Recuperado em 12 de maio de 2020, em https://heinonline.org/HOL/LandingPage?handle=hein.journals/hastlj60&div=59&id=&page=.
CASTRO, G. Á.; CAMARILLO, D. B. R. Determinants of tax revenue in OECD countries over the period 2001-2011. Contaduria y Administracion, v. 59, n. 3, p. 35–59, 2014. https://doi.org/10.1016/S0186-1042(14)71265-3
CUMMINGS, R. G. et al. Journal of Economic Behavior & Organization Tax morale affects tax compliance : Evidence from surveys and an artefactual field experiment. v. 70, p. 447–457, 2009. Recupeado em 14 de março de 2022, em https://www.sciencedirect.com/science/article/pii/S0167268109000183.
DURÁN-CABRÉ, J. M. et al. The tax gap as a public management instrument: application to wealth taxes. Applied Economic Analysis, v. 27, n. 81, p. 207–225, 2019. https://doi.org/10.1108/AEA-09-2019-0028
ERARD, B.; FEINSTEIN, J. S. Honesty and Evasion in the Tax Compliance Game. The RAND Journal of Economics, v. 25, n. 1, p. 1, 1994. https://doi.org/10.2307/2555850
FELD, L. P.; FREY, B. S. Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law and Policy, v. 29, n. 1, p. 102–120, 2007. https://doi.org/10.1111/j.1467-9930.2007.00248.x
FISCALIS TAX GAP PROJECT GROUP. The concept of Tax Gaps - Report on VAT Gap Estimations. FISCALIS 2020 programme - European Commission - Directorate General for Taxation and Customs Union (DG TAXUD)., n. March 2016, p. 100, 2016. Recuperado em 27 de abril de 2022, em https://taxation-customs.ec.europa.eu/system/files/2016-09/tgpg_report_en.pdf.
GEMMELL, N.; HASSELDINE, J. The tax gap: A methodological review. [s.l: s.n.]. v. 20, 2012. https://doi.org/10.1108/S1058-7497(2012)0000020011
GEMMELL, N.; HASSELDINE, J. Taxpayers’ behavioural responses and measures of tax compliance “gaps”: A critique and a new measure. Fiscal Studies, v. 35, n. 3, p. 275–296, 2014. https://doi.org/10.1111/j.1475-5890.2014.12031.x
GILES, D. E. A. Modelling the hidden economy and the tax-gap in New Zealand. Empirical Economics, v. 24, n. 4, p. 621–640, 1999. https://doi.org/10.1007/s001810050076
GUPTA, M.; NAGADEVARA, V. Audit Selection Strategy for Improving Tax Compliance: Application of Data Mining Techniques. Foundations of Risk-Based Audits. Proceedings of the eleventh International Conference on e-Governance, p. 378–387, 2007. Recuperado em 03 de março de 2020, em https://citeseerx.ist.psu.edu/document?repid=rep1&type=pdf&doi=7dcc57ec09eb16f1ff23a517ac4ef79b45d7554f.
GUTTENTAG, J.; AVI-YONA, R. Closing the international tax gap. Bridging The Tax Gap, p. Ch 5, 2006. Recuperado em 21 de abril de 2020, em https://repository.law.umich.edu/book_chapters/70/.
GUYTON, J. et al. Tax Evasion At the Top of the Income Distribution : v. 1970, 2021. DOI 10.3386/w28542
HAUPTMAN, L.; HORVAT, M.; KOREZ-VIDE, R. Improving tax administration’s services as a factor of tax compilance: The case of tax audit. Lex Localis, v. 12, n. 3, p. 481–501, 2014. DOI 10.4335/12.3.481-501
IMMORDINO, G.; RUSSO, F. F. Cashless payments and tax evasion. European Journal of Political Economy, v. 55, n. June 2017, p. 36–43, 2018. https://doi.org/10.1016/j.ejpoleco.2017.11.001
JAMES, S.; ALLEY, C. Tax compliance, self-assessment and tax administration. 2002. DOI:10.5901/mjss.2014.v5n19p365
KEEN, M. VAT attacks! International Tax and Public Finance, v. 14, n. 4, p. 365–381, 2007. https://doi.org/10.1007/s10797-007-9037-9
KEEN, M. The anatomy of the vat. National Tax Journal, v. 66, n. 2, p. 423–446, 2013. https://doi.org/10.17310/ntj.2013.2.06
KHWAJA, M. S.; IYER, I. Revenue Potential, Tax Space, and Tax Gap: A Comparative Analysis. World Bank Policy Research Working Paper, n. May, 2014. Recuperado em 29 de novembro de 2019, em https://ssrn.com/abstract=2439026
KLEVEN, H. J. How can Scandinavians tax so much?. Journal of Economic Perspectives, v. 28, n. 4, p. 77-98, 2014. DOI: 10.1257/jep.28.4.77
KIRCHLER, E.; KOGLER, C.; MUEHLBACHER, S. Cooperative Tax Compliance: From Deterrence to Deference. Current Directions in Psychological Science, v. 23, n. 2, p. 87–92, 2014. https://doi.org/10.1177/0963721413516975
LEDERMAN, L. Reducing Information Gaps to reduce the tax gap: when is information reporting warranted? Fordham Law Review, v. 78, n. 4, p. 1733–1759, 2010. https://ir.lawnet.fordham.edu/flr/vol78/iss4/3
LEŠNIK, T.; JAGRIČ, T.; JAGRIČ, V. VAT Gap Dependence and Fiscal Administration Measures. Naše gospodarstvo/Our economy, v. 64, n. 2, p. 43–51, 2018. DOI: https://doi.org/10.2478/ngoe-2018-0011
LOGUE, K. D.; VETTORI, G. G. Narrowing the Tax Gap Through Presumptive Taxation. University of Michigan Law School Scholarship Repository. v. 1, n. 1, 2011. Recuperado em 12 de janeiro de 2021, em https://heinonline.org/HOL/LandingPage?handle=hein.journals/colujoutl2&div=4&id=&page=.
MAZUR, M. J.; PLUMLEY, A. H. Understanding the tax gap. National Tax Journal, v. 60, n. 3, p. 569–576, 2007. https://doi.org/10.17310/ntj.2007.3.14
MCMANUS, J.; WARREN, N. The case for measuring tax gap. eJournal of Tax Research, v. 4, n. 1, p. 61–79, 2006. Recuperado em 28 de julho de 2021, em https://www.researchgate.net/publication/256069238_The_Case_for_Measuring_the_Tax_Gap.
MORSE, E. A. Whistleblowers and Tax Enforcement: Using Inside Information to Close the “Tax Gap”. Akron Tax Journal, v. 6001, n. West 2008, p. 1–36, 2009a. Recuperado em 22 de outubro de 2021, em https://ideaexchange.uakron.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1135&context=akrontaxjournal.
MORSE, S. C. Using Salience and Influence to Narrow the Tax Gap. Loyola University Chicago Law Journal, v. 40, n. 3, p. 483–530, 2009b. Recuperado em 22 de janeiro de 2022, em https://heinonline.org/HOL/LandingPage?handle=hein.journals/luclj40&div=21&id=&page=.
MURPHY, R. The European Tax Gap - A report for the Socialists and Democrats Group in the European Parliament. Tax Research LLP, p. 1–38, 2019. Recuperado em 25 de abril de 2022, em https://www.socialistsanddemocrats.eu/sites/default/files/2019-01/the_european_tax_gap_en_190123.pdf.
NUR-TEGIN, K. D. Determinants of business tax compliance. The BE Journal of Economic Analysis & Policy, v. 8, n. 1, p. 1-26, 2008. https://doi.org/10.2202/1935-1682.1683
OCDE. Understanding and influencing taxpayer´s compliance behavior. OECD Publishing. Paris, 2010. Recuperado em 05 de agosto de 2021, em https://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/46274793.pdf.
PONIATOWSKI, G.; ŚMIETANKA, A.; BONCH-OSMOLOVSKIY, M. Study and Reports on the VAT Gap in the EU-28 Member States: 2020 Final Report. CASE Research Paper, n. 503, 2020. http://dx.doi.org/10.2139/ssrn.3744157
RACZKOWSKI, K. Measuring the tax gap in the European economy. Journal of Economics & Management, v. 21, n. 3, p. 58–72, 2015. Recuperado em 31 de outubro de 2021, em: https://www.researchgate.net/publication/301803819_Measuring_the_Tax_Gap_in_the_European_Economy.
RACZKOWSKI, K.; MRÓZ, B. Tax gap in the global economy. Journal of Money Laundering Control, v. 21, n. 4, p. 567–583, 2018. https://doi.org/10.1108/JMLC-12-2017-0072
RANDLANE, K. Tax compliance as a system: Mapping the field. International Journal of Public Administration, v. 39, n. 7, p. 515-525, 2016. https://doi.org/10.1080/01900692.2015.1028636
SARIN, N.; SUMMERS, L. H. Shrinking the tax gap: approaches and revenue potential. National Bureau of Economic Research, 2019. DOI 10.3386/w26475
SLEMROD, J. Tax compliance and enforcement†. Journal of Economic Literature, v. 57, n. 4, p. 904–954, 2019. DOI: 10.1257/jel.20181437
TODER, E. What is the tax gap. Tax Notes, p. 367–378, 2007a. https://doi.org/10.17310/ntj.2007.3.14
TODER, E. Reducing the Tax Gap: The Illusion of Pain-Free Deficit Reduction. Urban Institute and Urban-Brookings Tax Policy Center, v. 2012, n. 2007, 2007b. Recuperado em 22 de agosto de 2021, em https://webarchive.urban.org/UploadedPDF/411496_reducing_tax_gap_revised.pdf.
WARREN, N. Estimating tax gap is everything to an informed response to the digital era. eJournal of Tax Research, v. 16, n. 3, p. 536–577, 2019. Recuperado em 12 de fevereiro de 2022, em https://heinonline.org/hol-cgi-bin/get_pdf.cgi?handle=hein.journals/ejotaxrs16§ion=3.
WARREN, N.; MCMANUS, J. Policy Forum : The Next Wave of Tax Reform The Impact of Tax Gap on Future Tax Reforms. The Australian Economic Review, v. 40, n. 2, p. 200–207, 2007. Recuperado em 10 de outubro de 2022, em https://www.academia.edu/download/50176930/j.1467-8462.2007.00461.x20161107-26076-qm3t24.pdf.
ALM, J.; SANCHEZ, I.; DE JUAN, A. Economic and noneconomic factors in tax compliance. Kyklos, v. 48, n. 1, p. 1-18, 1995. https://doi.org/10.1111/j.1467-6435.1995.tb02312.x
ALM, J. Tax evasion, technology, and inequality. Economics of Governance, 2021. https://doi.org/10.1007/s10101-021-00247-w
ALM, J.; SOLED, J. A. W (h) ither the Tax Gap. Wash. L. Rev., v. 92, n. 2, p. 521, 2017. https://dx.doi.org/10.2139/ssrn.2978215
BECKER, G. S. Crime and punishment: An economic approach. In: The economic dimensions of crime. Palgrave Macmillan, London, 1968. p. 13-68. https://doi.org/10.1086/259394
BIRD, R.; GENDRON, P. Is VAT the best way to impose a general consumption tax in developing countries? Bulletin for International Taxation, v. 60, n. 7, p. 287, 2006. Recuperado em 21 de dezembro de 2021, em https://icepp.gsu.edu/files/2015/03/ispwp0618.pdf.
BIRD, R. M. Improving Tax Administration in Developing Countries. Journal of Tax Administration, v. 1, n. 1, p. 23–45, 2015. Recuperado em 25 de agostro de 2022, em: http://jota.website/index.php/JoTA/article/view/8/16.
BIRD, R. M.; ZOLT, E. M. Technology and taxation in developing countries: From hand to mouse. National Tax Journal, v. 61, n. 4 PART 2, p. 791–821, 2008. https://doi.org/10.17310/ntj.2008.4S.02
BJÖRKLUND LARSEN, L. Mind the (tax) gap: an ethnography of a number. Journal of Cultural Economy, v. 10, n. 5, p. 419–433, 2017. https://doi.org/10.1080/17530350.2017.1323228
BRANHAM, E. Closing the tax gap: Encouraging voluntary compliance through mass-media publication of high-profile tax issues. Hastings Law Journal, v. 60, n. 6, p. 1507–1533, 2009. Recuperado em 12 de maio de 2020, em https://heinonline.org/HOL/LandingPage?handle=hein.journals/hastlj60&div=59&id=&page=.
CASTRO, G. Á.; CAMARILLO, D. B. R. Determinants of tax revenue in OECD countries over the period 2001-2011. Contaduria y Administracion, v. 59, n. 3, p. 35–59, 2014. https://doi.org/10.1016/S0186-1042(14)71265-3
CUMMINGS, R. G. et al. Journal of Economic Behavior & Organization Tax morale affects tax compliance : Evidence from surveys and an artefactual field experiment. v. 70, p. 447–457, 2009. Recupeado em 14 de março de 2022, em https://www.sciencedirect.com/science/article/pii/S0167268109000183.
DURÁN-CABRÉ, J. M. et al. The tax gap as a public management instrument: application to wealth taxes. Applied Economic Analysis, v. 27, n. 81, p. 207–225, 2019. https://doi.org/10.1108/AEA-09-2019-0028
ERARD, B.; FEINSTEIN, J. S. Honesty and Evasion in the Tax Compliance Game. The RAND Journal of Economics, v. 25, n. 1, p. 1, 1994. https://doi.org/10.2307/2555850
FELD, L. P.; FREY, B. S. Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law and Policy, v. 29, n. 1, p. 102–120, 2007. https://doi.org/10.1111/j.1467-9930.2007.00248.x
FISCALIS TAX GAP PROJECT GROUP. The concept of Tax Gaps - Report on VAT Gap Estimations. FISCALIS 2020 programme - European Commission - Directorate General for Taxation and Customs Union (DG TAXUD)., n. March 2016, p. 100, 2016. Recuperado em 27 de abril de 2022, em https://taxation-customs.ec.europa.eu/system/files/2016-09/tgpg_report_en.pdf.
GEMMELL, N.; HASSELDINE, J. The tax gap: A methodological review. [s.l: s.n.]. v. 20, 2012. https://doi.org/10.1108/S1058-7497(2012)0000020011
GEMMELL, N.; HASSELDINE, J. Taxpayers’ behavioural responses and measures of tax compliance “gaps”: A critique and a new measure. Fiscal Studies, v. 35, n. 3, p. 275–296, 2014. https://doi.org/10.1111/j.1475-5890.2014.12031.x
GILES, D. E. A. Modelling the hidden economy and the tax-gap in New Zealand. Empirical Economics, v. 24, n. 4, p. 621–640, 1999. https://doi.org/10.1007/s001810050076
GUPTA, M.; NAGADEVARA, V. Audit Selection Strategy for Improving Tax Compliance: Application of Data Mining Techniques. Foundations of Risk-Based Audits. Proceedings of the eleventh International Conference on e-Governance, p. 378–387, 2007. Recuperado em 03 de março de 2020, em https://citeseerx.ist.psu.edu/document?repid=rep1&type=pdf&doi=7dcc57ec09eb16f1ff23a517ac4ef79b45d7554f.
GUTTENTAG, J.; AVI-YONA, R. Closing the international tax gap. Bridging The Tax Gap, p. Ch 5, 2006. Recuperado em 21 de abril de 2020, em https://repository.law.umich.edu/book_chapters/70/.
GUYTON, J. et al. Tax Evasion At the Top of the Income Distribution : v. 1970, 2021. DOI 10.3386/w28542
HAUPTMAN, L.; HORVAT, M.; KOREZ-VIDE, R. Improving tax administration’s services as a factor of tax compilance: The case of tax audit. Lex Localis, v. 12, n. 3, p. 481–501, 2014. DOI 10.4335/12.3.481-501
IMMORDINO, G.; RUSSO, F. F. Cashless payments and tax evasion. European Journal of Political Economy, v. 55, n. June 2017, p. 36–43, 2018. https://doi.org/10.1016/j.ejpoleco.2017.11.001
JAMES, S.; ALLEY, C. Tax compliance, self-assessment and tax administration. 2002. DOI:10.5901/mjss.2014.v5n19p365
KEEN, M. VAT attacks! International Tax and Public Finance, v. 14, n. 4, p. 365–381, 2007. https://doi.org/10.1007/s10797-007-9037-9
KEEN, M. The anatomy of the vat. National Tax Journal, v. 66, n. 2, p. 423–446, 2013. https://doi.org/10.17310/ntj.2013.2.06
KHWAJA, M. S.; IYER, I. Revenue Potential, Tax Space, and Tax Gap: A Comparative Analysis. World Bank Policy Research Working Paper, n. May, 2014. Recuperado em 29 de novembro de 2019, em https://ssrn.com/abstract=2439026
KLEVEN, H. J. How can Scandinavians tax so much?. Journal of Economic Perspectives, v. 28, n. 4, p. 77-98, 2014. DOI: 10.1257/jep.28.4.77
KIRCHLER, E.; KOGLER, C.; MUEHLBACHER, S. Cooperative Tax Compliance: From Deterrence to Deference. Current Directions in Psychological Science, v. 23, n. 2, p. 87–92, 2014. https://doi.org/10.1177/0963721413516975
LEDERMAN, L. Reducing Information Gaps to reduce the tax gap: when is information reporting warranted? Fordham Law Review, v. 78, n. 4, p. 1733–1759, 2010. https://ir.lawnet.fordham.edu/flr/vol78/iss4/3
LEŠNIK, T.; JAGRIČ, T.; JAGRIČ, V. VAT Gap Dependence and Fiscal Administration Measures. Naše gospodarstvo/Our economy, v. 64, n. 2, p. 43–51, 2018. DOI: https://doi.org/10.2478/ngoe-2018-0011
LOGUE, K. D.; VETTORI, G. G. Narrowing the Tax Gap Through Presumptive Taxation. University of Michigan Law School Scholarship Repository. v. 1, n. 1, 2011. Recuperado em 12 de janeiro de 2021, em https://heinonline.org/HOL/LandingPage?handle=hein.journals/colujoutl2&div=4&id=&page=.
MAZUR, M. J.; PLUMLEY, A. H. Understanding the tax gap. National Tax Journal, v. 60, n. 3, p. 569–576, 2007. https://doi.org/10.17310/ntj.2007.3.14
MCMANUS, J.; WARREN, N. The case for measuring tax gap. eJournal of Tax Research, v. 4, n. 1, p. 61–79, 2006. Recuperado em 28 de julho de 2021, em https://www.researchgate.net/publication/256069238_The_Case_for_Measuring_the_Tax_Gap.
MORSE, E. A. Whistleblowers and Tax Enforcement: Using Inside Information to Close the “Tax Gap”. Akron Tax Journal, v. 6001, n. West 2008, p. 1–36, 2009a. Recuperado em 22 de outubro de 2021, em https://ideaexchange.uakron.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1135&context=akrontaxjournal.
MORSE, S. C. Using Salience and Influence to Narrow the Tax Gap. Loyola University Chicago Law Journal, v. 40, n. 3, p. 483–530, 2009b. Recuperado em 22 de janeiro de 2022, em https://heinonline.org/HOL/LandingPage?handle=hein.journals/luclj40&div=21&id=&page=.
MURPHY, R. The European Tax Gap - A report for the Socialists and Democrats Group in the European Parliament. Tax Research LLP, p. 1–38, 2019. Recuperado em 25 de abril de 2022, em https://www.socialistsanddemocrats.eu/sites/default/files/2019-01/the_european_tax_gap_en_190123.pdf.
NUR-TEGIN, K. D. Determinants of business tax compliance. The BE Journal of Economic Analysis & Policy, v. 8, n. 1, p. 1-26, 2008. https://doi.org/10.2202/1935-1682.1683
OCDE. Understanding and influencing taxpayer´s compliance behavior. OECD Publishing. Paris, 2010. Recuperado em 05 de agosto de 2021, em https://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/46274793.pdf.
PONIATOWSKI, G.; ŚMIETANKA, A.; BONCH-OSMOLOVSKIY, M. Study and Reports on the VAT Gap in the EU-28 Member States: 2020 Final Report. CASE Research Paper, n. 503, 2020. http://dx.doi.org/10.2139/ssrn.3744157
RACZKOWSKI, K. Measuring the tax gap in the European economy. Journal of Economics & Management, v. 21, n. 3, p. 58–72, 2015. Recuperado em 31 de outubro de 2021, em: https://www.researchgate.net/publication/301803819_Measuring_the_Tax_Gap_in_the_European_Economy.
RACZKOWSKI, K.; MRÓZ, B. Tax gap in the global economy. Journal of Money Laundering Control, v. 21, n. 4, p. 567–583, 2018. https://doi.org/10.1108/JMLC-12-2017-0072
RANDLANE, K. Tax compliance as a system: Mapping the field. International Journal of Public Administration, v. 39, n. 7, p. 515-525, 2016. https://doi.org/10.1080/01900692.2015.1028636
SARIN, N.; SUMMERS, L. H. Shrinking the tax gap: approaches and revenue potential. National Bureau of Economic Research, 2019. DOI 10.3386/w26475
SLEMROD, J. Tax compliance and enforcement†. Journal of Economic Literature, v. 57, n. 4, p. 904–954, 2019. DOI: 10.1257/jel.20181437
TODER, E. What is the tax gap. Tax Notes, p. 367–378, 2007a. https://doi.org/10.17310/ntj.2007.3.14
TODER, E. Reducing the Tax Gap: The Illusion of Pain-Free Deficit Reduction. Urban Institute and Urban-Brookings Tax Policy Center, v. 2012, n. 2007, 2007b. Recuperado em 22 de agosto de 2021, em https://webarchive.urban.org/UploadedPDF/411496_reducing_tax_gap_revised.pdf.
WARREN, N. Estimating tax gap is everything to an informed response to the digital era. eJournal of Tax Research, v. 16, n. 3, p. 536–577, 2019. Recuperado em 12 de fevereiro de 2022, em https://heinonline.org/hol-cgi-bin/get_pdf.cgi?handle=hein.journals/ejotaxrs16§ion=3.
WARREN, N.; MCMANUS, J. Policy Forum : The Next Wave of Tax Reform The Impact of Tax Gap on Future Tax Reforms. The Australian Economic Review, v. 40, n. 2, p. 200–207, 2007. Recuperado em 10 de outubro de 2022, em https://www.academia.edu/download/50176930/j.1467-8462.2007.00461.x20161107-26076-qm3t24.pdf.
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26-09-2023
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Chiarelli de Sousa, L. G., & Rezende, A. J. . (2023). Estimativa e Enfrentamento do TAX GAP: Alternativas e Propostas. CADERNOS DE FINANÇAS PÚBLICAS , 23(02). https://doi.org/10.55532/1806-8944.2023.214
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