Estimation of missing amounts of VAT payments: use of tax audit data

Estimating the revenue shortfall of the tax administration in its tax collection activity is an important issue, but is difficult to perform. The extrapolation to all companies liable for tax based on information from tax audits requires taking into account the process that led to the selection of companies subject to these audits. However, this process is particularly complex and not formalized: it is the result of a control program concerning all sectors of activity, and of in-depth expert work carried out by the tax inspectors on the basis of a large amount of information.

Source insee.fr

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