2024 ATI Tax Gap Workshop

The tax gap can be defined as the difference between potential revenue from the tax base and actual revenue. 

The tax gap encompasses two main components: losses attributed to non-compliance (the tax compliance gap) and the impact of policy decisions (the tax policy gap).

Tax gap analysis provides tax administrations, policy makers, and their stakeholders with a measure of the amount of tax revenues lost or forgone from various types of taxes. Conducting a tax gap estimation enables authorities to make the better policy choices and developing effective tax administration programmes to mitigate key taxpayer compliance problems.

Amidst this background, we are pleased to announce the 2024 ATI Tax Gap Workshop, which will take place from 19 to 21 March 2024 in Dar es Salaam, Tanzania. This event is organised by the Addis Tax Initiative (ATI), in partnership with the International Monetary Fund (IMF)’s AFRITAC East and Fiscal Affairs Department (FAD), the United Nations University World Institute for Development Economics Research (UNU-WIDER), and the World Bank’s Global Tax Program.

The three-hour session Closing the Tax Gap: A Role for Wealth Taxation? will take place on the final day of the 2024 ATI Tax Gap Workshop. 

 Programme

Background

The analysis of the tax gap is relevant for the fulfilment of ATI Commitment 1 outlined in the ATI Declaration 2025, which points out that ATI members “will enhance the effectiveness of partner countries’ revenue administrations in curbing non-compliant behaviour by strengthening their capacities and capabilities, including risk management frameworks.” To monitor progress on this aspect of the commitment, ATI members have agreed to incorporate an indicator focusing on the regularity of tax gap assessment by ATI partner countries for Value Added Tax (VAT), Personal Income Tax (PIT), and Corporate Income Tax (CIT) within the ATI Declaration 2025 monitoring framework.

 

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Please note: attendance to this event is by invitation only.

For inquiries and additional information, please contact secretariat@taxcompact.net