Using fiscal audit data to estimate Non-observed economy in …运用财政审计数据来估计未观测经济….pptVIP

Using fiscal audit data to estimateNon-observed economy in Albania Summary of issues Administrative sources to be used for estimation of various types of NOE Tax –administration, a potential source of information Assessment of tax-audit data Remarks Future work Administrative sources to be used for estimation of various types of NOE Tax administration National service of labour inspection Police department NGO -s Tax –administration, a potential source of information Tax- system composed by: value added tax income tax profit tax excise tax taxes on small business national taxes The structure of incomes from tax-system in %: 31 12 25 10 6 17 Assessment of tax-audit data The auditing process biases since in the starting point due to : high subjectivity in the selection of companies human interactions(business and tax-inspectors) The size of unpaid tax obligation from the companies , about 10% of total income from taxes Assessment ,by number and size of enterprises Assessment by type of taxes Assessment ,by number and size of companies Assessment ,by number and size of companies (cont..) Missing of identification data (identification number, code of activity, number of employees) Data reported as total value , in district level The breakdown of data is available only by types of taxes The information is maintained in manual form Assessment by type of taxes For analyses,only ( VAT+ profit tax) ,have been taken into consideration. Total payment (as a result of auditing process)is composed by : (1)uncovered taxes, (2)fees and (3) interests 75% of total unpaid taxes, reflect profit tax, the rest represent unpaid VAT 30% of total payment , reflects fees Assessment by type of taxes(counts) Detailed analyses by types of taxes,gives a different picture in the structure of the payment(hidden sales, fines and interests) VAT- 52% composed by fines and interests