{
  "report_id": "cr-2014-133",
  "title": "Republic of Estonia: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap",
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    {
      "page": 1,
      "level": 1,
      "title": "REPUBLIC OF ESTONIA"
    },
    {
      "page": 1,
      "level": 5,
      "title": "TECHNICAL ASSISTANCE REPORT—REVENUE ADMINISTRATION GAP ANALYSIS PROGRAM—THE VALUE-ADDED TAX GAP"
    },
    {
      "page": 1,
      "level": 6,
      "title": "International Monetary Fund Washington, D.C."
    },
    {
      "page": 2,
      "level": 4,
      "title": "INTERNATIONAL MONETARY FUND"
    },
    {
      "page": 2,
      "level": 5,
      "title": "Fiscal Affairs Department"
    },
    {
      "page": 2,
      "level": 4,
      "title": "REPUBLIC OF ESTONIA"
    },
    {
      "page": 2,
      "level": 5,
      "title": "REPORT OF THE FINDINGS FROM THE REVENUE ADMINISTRATION GAP ANALYSIS PROGRAM— THE VALUE-ADDED TAX GAP IN ESTONIA"
    },
    {
      "page": 2,
      "level": 6,
      "title": "Mick Thackray and Junji Ueda January 2014"
    },
    {
      "page": 4,
      "level": 3,
      "title": "Contents"
    },
    {
      "page": 6,
      "level": 3,
      "title": "ABBREVIATIONS AND ACRONYMS"
    },
    {
      "page": 7,
      "level": 1,
      "title": "REPUBLIC OF ESTONIA"
    },
    {
      "page": 7,
      "level": 4,
      "title": "REVENUE ADMINISTRATION GAP ANALYSIS PROGRAM REPORT: The Value-Added Tax Gap in Estonia"
    },
    {
      "page": 7,
      "level": 2,
      "title": "EXECUTIVE SUMMARY"
    },
    {
      "page": 10,
      "level": 3,
      "title": "I. BACKGROUND"
    },
    {
      "page": 10,
      "level": 6,
      "title": "A. Value-Added Tax Revenue Performance"
    },
    {
      "page": 13,
      "level": 3,
      "title": "II. ESTIMATION AND EVALUATION OF THE VALUE-ADDED TAX GAP"
    },
    {
      "page": 13,
      "level": 6,
      "title": "A. The Value-Added Tax Compliance Gap in Estonia"
    },
    {
      "page": 14,
      "level": 6,
      "title": "B. The Compliance Gap Compared to C-Efficiency"
    },
    {
      "page": 14,
      "level": 6,
      "title": "C. The Assessment and Collection Gaps"
    },
    {
      "page": 16,
      "level": 6,
      "title": "D. The Compliance Gap by Sector"
    },
    {
      "page": 17,
      "level": 6,
      "title": "E. Changes in the Potential Value-Added Tax and the Actual Value- Added Tax"
    },
    {
      "page": 20,
      "level": 6,
      "title": "F. Comparison of RA-GAP Results with Other Measures"
    },
    {
      "page": 22,
      "level": 3,
      "title": "III. EXISTING TAX GAP ANALYSIS FOR ESTONIA"
    },
    {
      "page": 22,
      "level": 6,
      "title": "A. Use of Tax Gap Analysis in the Estonian Tax and Customs Board"
    },
    {
      "page": 24,
      "level": 6,
      "title": "B. Basic Strategy Analysis 2013"
    },
    {
      "page": 25,
      "level": 3,
      "title": "IV. FURTHER WORK REQUIRED"
    },
    {
      "page": 29,
      "level": 5,
      "title": "Appendix I. The RA-GAP Model and Methodology"
    },
    {
      "page": 29,
      "level": 6,
      "title": "A. Introduction"
    },
    {
      "page": 31,
      "level": 6,
      "title": "B. Measuring Potential Revenues for a Value-Added Tax"
    },
    {
      "page": 35,
      "level": 6,
      "title": "C. Measuring Actual Collections"
    },
    {
      "page": 36,
      "level": 6,
      "title": "D. Measuring and Reporting the Compliance Gap"
    },
    {
      "page": 38,
      "level": 5,
      "title": "Appendix II. Tax Gap Methods Used by the Estonia Tax and Customs Board"
    },
    {
      "page": 44,
      "level": 5,
      "title": "Appendix III. Factors Potentially Affecting the Estimated Compliance Gaps in Estonia"
    }
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