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Author: Mr.Mick Thackray Publisher: International Monetary Fund ISBN: 1475584873 Category : Business & Economics Languages : en Pages : 48
Book Description
The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP analytical framework for estimating excise gaps presented in this Technical Note sets out the steps and data required for comprehensive top-down gap estimates based on a comparison of actual collections to potential collections, which is estimated from consumption (or use) and expenditure of excise commodities. The note outlines the motivation for, and different approaches to, excise gap estimation; and identifies the design criteria for robust gap estimates. The note was jointly produced by RA-GAP team and the Slovak Republic’s Institute for Financial Policy, piloting the framework for the mineral oils excise gap in Slovakia.
Author: Mr.Mick Thackray Publisher: International Monetary Fund ISBN: 1475584873 Category : Business & Economics Languages : en Pages : 48
Book Description
The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP analytical framework for estimating excise gaps presented in this Technical Note sets out the steps and data required for comprehensive top-down gap estimates based on a comparison of actual collections to potential collections, which is estimated from consumption (or use) and expenditure of excise commodities. The note outlines the motivation for, and different approaches to, excise gap estimation; and identifies the design criteria for robust gap estimates. The note was jointly produced by RA-GAP team and the Slovak Republic’s Institute for Financial Policy, piloting the framework for the mineral oils excise gap in Slovakia.
Author: Mr.Eric Hutton Publisher: International Monetary Fund ISBN: 1475592833 Category : Business & Economics Languages : en Pages : 32
Book Description
The IMFs Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g. delays in refunds) from those due to actual changes in taxpayer compliance.
Author: International Monetary Publisher: International Monetary Fund ISBN: 1513577174 Category : Business & Economics Languages : en Pages : 38
Book Description
It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
Author: Maren Franklin Publisher: ISBN: Category : Global governance Languages : en Pages : 16
Book Description
Proposing any performance or training solutions requires rigorous analysis based on data, not speculation. Conducting a front-end analysis-a process for determining why a perceived performance gap exists and how to close the gap-enables workplace learning and performance professionals to find successful solutions. This Infoline describes how to carry out the two distinct analysis processes that go into a front-end analysis: a gap (or performance) analysis and root cause analysis. The first process determines if a performance problem exists. The second process identifies the true root cause of the issue. Helpful sidebars explain the analysis sequence, when to conduct a gap analysis, how to define performance gaps without bias, and factors that influence performance. In addition, the job aid provides a checklist of questions for a training needs analysis.
Author: U. S. Department of Health and Human Services Publisher: Createspace Independent Pub ISBN: 9781483944296 Category : Medical Languages : en Pages : 70
Book Description
The identification of gaps from systematic reviews is essential to the practice of ''evidence-based research.'' Health care research should begin and end with a systematic review. A comprehensive and explicit consideration of the existing evidence is necessary for the identification and development of an unanswered and answerable question, for the design of a study most likely to answer that question, and for the interpretation of the results of the study. In a systematic review, the consideration of existing evidence often highlights important areas where deficiencies in information limit our ability to make decisions. We define a research gap as a topic or area for which missing or inadequate information limits the ability of reviewers to reach a conclusion for a given question. A research gap may be further developed, such as through stakeholder engagement in prioritization, into research needs. Research needs are those areas where the gaps in the evidence limit decision making by patients, clinicians, and policy makers. A research gap may not be a research need if filling the gap would not be of use to stakeholders that make decisions in health care. The clear and explicit identification of research gaps is a necessary step in developing a research agenda. Evidence reports produced by Evidence-based Practice Centers (EPCs) have always included a future research section. However, in contrast to the explicit and transparent steps taken in the completion of a systematic review, there has not been a systematic process for the identification of research gaps. We developed a framework to systematically identify research gaps from systematic reviews. This framework facilitates the classification of where the current evidence falls short and why the evidence falls short. The framework included two elements: (1) the characterization the gaps and (2) the identification and classification of the reason(s) for the research gap. The PICOS structure (Population, Intervention, Comparison, Outcome and Setting) was used in this framework to describe questions or parts of questions inadequately addressed by the evidence synthesized in the systematic review. The issue of timing, sometimes included as PICOTS, was considered separately for Intervention, Comparison, and Outcome. The PICOS elements were the only sort of framework we had identified in an audit of existing methods for the identification of gaps used by EPCs and other related organizations (i.e., health technology assessment organizations). We chose to use this structure as it is one familiar to EPCs, and others, in developing questions. It is not only important to identify research gaps but also to determine how the evidence falls short, in order to maximally inform researchers, policy makers, and funders on the types of questions that need to be addressed and the types of studies needed to address these questions. Thus, the second element of the framework was the classification of the reasons for the existence of a research gap. For each research gap, the reason(s) that most preclude conclusions from being made in the systematic review is chosen by the review team completing the framework. To leverage work already being completed by review teams, we mapped the reasons for research gaps to concepts from commonly used evidence grading systems. Our objective in this project was to complete two types of further evaluation: (1) application of the framework across a larger sample of existing systematic reviews in different topic areas, and (2) implementation of the framework by EPCs. These two objectives were used to evaluate the framework and instructions for usability and to evaluate the application of the framework by others, outside of our EPC, including as part of the process of completing an EPC report. Our overall goal was to produce a revised framework with guidance that could be used by EPCs to explicitly identify research gaps from systematic reviews.
Author: Gary Davies Publisher: Psychology Press ISBN: 9780415287432 Category : Business & Economics Languages : en Pages : 296
Book Description
This unique book written by four world leaders in reputation research, presents the latest cutting-edge thinking regarding managing reputation as a strategic tool for organizations in the twenty-first century.
Author: Mark Price Perry Publisher: J. Ross Publishing ISBN: 1604270136 Category : Business & Economics Languages : en Pages : 529
Book Description
Featuring contributions from more than 20 distinguished executives and subject matter experts, this unique reference challenges various traditional approaches and strategies for the PMO and explains how to set up a business-driven PMO using an extensively proven roadmap adaptable to any type or size organization.
Author: Mr.Mick Thackray
Author: Mr.Mick Thackray
Author: Mr.Eric Hutton
Author: International Monetary
Author: Maren Franklin
Author: 
Author: U. S. Department of Health and Human Services
Author: 
Author: Nicholas A. Linacre and Joel I. Cohen
Author: Gary Davies
Author: Mark Price Perry