Support to the Moldovan State Tax Service - Tax Gap Analysis and Findings

45 Pages Posted: 15 Sep 2016

See all articles by Bryane Michael

Bryane Michael

University of Hong Kong Faculty of Law

Date Written: May 2016

Abstract

This paper explores areas where Moldovan tax authorities can increase tax (revenue) collection. We find that the overall tax gap – for personal income, business, value-added, and tobacco/alcohol excise taxes – likely comes to 20 percent of GDP. We show several methods for estimating Moldova’s various tax gaps – illustrating the methods with numerous “market sizing” estimates. We particularly illustrate the tax gap methodology using company taxes, where we employ both top-down and bottom-up methods in order to illustrate the general approach to tax gap analysis.

Note: I distribute this paper as the work has already been posted on the USAID website. Such distribution does not imply ownership.

Keywords: Moldova, tax gap

JEL Classification: H2, H21, H27

Suggested Citation

Michael, Bryane, Support to the Moldovan State Tax Service - Tax Gap Analysis and Findings (May 2016). Available at SSRN: https://ssrn.com/abstract=2834610 or http://dx.doi.org/10.2139/ssrn.2834610

Bryane Michael (Contact Author)

University of Hong Kong Faculty of Law ( email )

Pokfulam Road
Hong Kong, Hong Kong
China

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