ATI Tax Gap Community of Interest: Quarterly Meeting VI

Agenda

Detecting Profit Shifting in Administrative Data – Practical Approaches for Audit Targeting

Presentation by Ronald Davies, Professor at University College Dublin. The presentation will introduce ongoing work using administrative data to detect profit shifting at the firm level, with a focus on applications in Kenya, Uganda, and South Africa. It will highlight how such approaches can support more targeted audits while keeping data requirements relatively limited.

CIT Gap Analysis in South Africa – Insights on Large Taxpayers

Presentation by Chloé Van Biljon, Tax Justice Project Officer at Alternative Information and Development Centre. The presentation will share findings from a recent corporate income tax (CIT) gap study, in South Africa. It will focus on methodological approaches, key results, and the relevance for strengthening compliance and enforcement.

Tax Compliance Analysis in ATI Partner Countries

Presentation by Miguel Pecho, International Monetary Fund (IMF). The presentation will provide insights from the last year’s tax compliance analyses conducted with ATI partner countries, including the key findings on revenue and compliance trends in partner countries.

Open Discussion and Exchange

Participants will be invited to reflect on how such analytical approaches can be applied in their own contexts, including challenges related to data, methodology, and institutional capacity.

Any Other Business (AOB)

If you want to be part of the dynamic ATI Tax Gap CoI, please send an email to secretariat@taxcompact.net.

Click here for more insights from the last meeting of the ATI Tax Gap CoI, held on 14 January.