ATI Tax Gap Community of Interest: Quarterly Meeting VII
The ATI Tax Gap Community of Interest brings together officials from ATI partner-country tax administrations, researchers and international partners to exchange practical experiences, discuss methodological developments and explore how tax gap analysis can support compliance and operational decision-making.
This meeting will feature two country experiences:
- Nigeria – Establishing a Specialised Tax Gap Analysis Unit
Colleagues from the Nigeria Revenue Service will present their experience of setting up a dedicated Tax Gap Analysis Unit. The presentation will cover the institutional set-up of the function, its mandate and staffing, interaction with leadership and operational functions, and how tax gap estimates are interpreted and used in practice.
- Brazil – Machine Learning for PIT Gap Estimation and Audit Selection
Colleagues from the Special Secretariat of the Federal Revenue Service of Brazil will present their work on a machine-learning model for personal income tax gap estimation and audit selection. The presentation will focus on the data and methodology used, validation against audit results, and how the approach can support compliance risk management and more targeted audits.
Both presentations will be followed by time for questions and open discussion. Participants are encouraged to reflect on how these experiences compare with the organisation and use of tax gap analysis in their own administrations.
Click here for more insights from the last meeting of the ATI Tax Gap CoI (6th meeting), held on 20 May 2026. You can also find further information in a comprehensive news article covering the discussion.