scholarly journals The Revenue Administration Gap Analysis Program

2021 ◽  
Vol 2021 (009) ◽  
pp. 1
Author(s):  
Keyword(s):  
Gap Analysis ◽  
Analysis Program ◽  
Revenue Administration

scholarly journals Republic of Poland

2018 ◽  
Vol 18 (357) ◽  
Author(s):  
Keyword(s):  
Statistical Data ◽  
Gap Analysis ◽  
Value Added ◽  
Policy Framework ◽  
National Accounts ◽  
Analysis Program ◽  
Tax Gap ◽  
The Difference ◽  
Main Components ◽  
Revenue Administration

This report presents the results of applying the Revenue Administration Gap Analysis Program (RA-GAP) value-added tax (VAT) gap estimation methodology1 to Poland for the period 2010–16. The RA-GAP methodology employs a top-down approach for estimating the potential VAT base, using statistical data from national accounts on value-added generated in each sector. There are two main components to this methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The difference between the two values is the VAT gap. RA-GAP provides estimates of the two components of the tax gap: the compliance gap and the policy gap. The compliance gap is the difference between the potential VAT that could have been collected given the current policy framework and actual accrued VAT collections. The policy gap is the difference between the overall tax gap and the compliance gap. To put the level and trends of the compliance gap into context it is also necessary to analyze the level and trends of the overall tax gap and the policy gap.

Safety and Usability Design Method Based on Gaps Between Designer and User

2014 ◽  
Author(s):  
Tamotsu Murakami ◽  
Takashi Yasumi ◽  
Naoyuki Togo ◽  
Kazutaka Ueda ◽  
Yasunobu Sano
Keyword(s):  
Gap Analysis ◽  
Design Method ◽  
State Transitions ◽  
Analysis Program ◽  
Gap Model ◽  
Potential Safety ◽  
Temporal Intervals

It is very important for designers to ensure the safety and usability of products. In this paper, a gap model between designers and users is first proposed as a framework to detect problems in safety and usability and to analyze the causes. Then methods to describe operations on a product, simulate its behavior as state transitions, and detect safety and effectiveness gaps based on temporal intervals and their qualitative relationships are proposed. The proposed methods are implemented in a gap analysis program (GAP), which is used to analyze the operations of a tractor by eight general participants and four employees of a tractor-manufacturer. As a result, potential safety and effectiveness gaps are correctly detected.

GAP Analysis Program

2007 ◽  
Vol 45 (02) ◽  
pp. 45-0856-45-0856
Keyword(s):  
Gap Analysis ◽  
Analysis Program
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