Tax Gap in Canada: A Conceptual Study

Chapter 6

Future Directions

This study has demonstrated the insight the concept of the tax gap can provide for tax administrations around the world and the complexities of tax gap estimation. It sets the baseline for the future work of the CRA on the tax gap and will contribute to the Agency's ongoing intelligence gathering with respect to non-compliance.

Fingers holding small globe over a spreadsheet

Following the release of this paper and its companion paper today, it is anticipated that a series of additional papers on other aspects of the tax gap will be published over the next two to three years, approximately every six to eight months. The release of the next paper is planned for early 2017.

These papers will provide more in-depth analysis of the methodological and practical considerations associated with tax gap estimation, and will further enhance our understanding of how this tool could assist the Agency in administering Canada's tax system.

These papers will take a variety of approaches to analyzing further the methodological and practical considerations associated with tax gap estimation. Examples of the types of papers currently under consideration include: 

As part of the CRA's work on the tax gap to date, officials have had a number of productive and informative discussions with the Agency's international counterparts on the concept of tax gap, its estimation, and the respective experiences of those countries. The CRA intends to continue this collaboration with our international counterparts, as well as the OECD, the International Monetary Fund, and other organizations, as we progress in our work on the tax gap to ensure that the Agency benefits from international best practices. In addition, the CRA will engage with academics and experts in the field to obtain independent analysis of various aspects of tax gap estimation to deepen the Agency's understanding of this tool.

Finally, the CRA also intends to partner with stakeholder organizations to hold a seminar in the course of the next year to engage with experts, academics, and other interested parties. Details on this event will be released in the coming months.

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