The ‘tax gap’ is the difference between the tax that would have been determined if all taxpayers had reported all of their activities and transactions correctly, and the tax determined in practice. Generally, tax gap estimates exclude illegal sources of income. This article considers how best to estimate the tax gap attributable to business taxpayers in Australia.
"Measuring the tax gap of business taxpayers in Australia,"
Revenue Law Journal:
1, Article 1.
Available at: http://epublications.bond.edu.au/rlj/vol21/iss1/1