Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas - Jeffrey Owens - Страница 25

In 2019 taxes of approximately $20 trillion27 were collected based upon global GDP of $88 trillion.28 Above this substantial revenue, a tax gap of multiple trillions relative to a full compliance scenario likely exists. To estimate it, we take the two best known tax gap estimates which are the 2018 VAT gap in the EU of €140 billion29 and the 2010 US IRS gap estimated at $458 billion,30 a resultant $623 billion combined. The combination of European VAT and US IRS revenue totals approximately $4.6 trillion in 2018. It would be 14% higher without the tax gap. If we simply gross up based upon 14% of $20 trillion, we come to very rough estimated global tax gap of $2.8 trillion.

On the administrative side, the Tax Foundation estimates $409 billion for US federal income tax compliance costs on $3.5 trillion revenue. A straight global gross up comes to a $2.3 trillion in taxpayer administrative cost estimate. Combining the two yields approximately $5 trillion at stake. This estimate may be high when one considers that US income tax is more burdensome than most other taxes and jurisdictions. Regardless, its clearly in the trillions, so addressing even a portion of this opportunity would result in large benefits for taxpayers and tax administrators like.