Концепцията „данъчна разлика“ – съвременният измерител на резултатите от данъчния контрол и потенциала на увеличение на приходите
The Concept of „Tax Gap” – the Contemporary Measurer of Tax Control Results and the Potential for Revenue Increasing

Author(s): Yonko Yotov
Subject(s): Politics / Political Sciences, Economy, Business Economy / Management, Public Administration, Public Finances
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: tax gap; tax loss; compliance tax gap; policy tax gap; tax gap analysis
Summary/Abstract: The tax gap in the budget represents for the government the amount of revenue lost or foregone. It can be broadly defined as the difference between the potential and actual revenue collected from a particular type of taxes, social security contributions, duties and charges. The gap assessment is used to decide on tax policies and resource allocation in general. The tax gap is an indicator of fiscal risk and areas where revenue can be mobilized if taxpayers’ non-compliance is reduced or the legal framework of the taxation and incentive policy is amended. It is therefore a useful tool for measuring the results of controls respectively tax compliance and the potential to increase the revenue for the government but also for other stakeholders, which is of increasing interest and a challenge for an increasing number of revenue jurisdictions. The results of a survey highlight as a challenges the joint performance of tax gap analyses with other government bodies and third parties, such as academic and industry experts, as well as the promotion of research to a wider audience.

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