Table I.

Tax gap: Summary of some international experiences

TaxesYearsTax gap (%)
AustraliaGST, excises, corporation2014-2016Net gap: 6.3
European UnionVAT2016Gross gap: 12.3
The UKAll, including social contributions2015-2016Net gap: 6
The USAIncome, corporation, self-employment, estate and excise2008-2010Gross gap: 18.3
Net gap: 16.3

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