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The Tax Gap


Last updated November 2008

Find resources on this page pertaining to the tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.

En Español: Serie de informes sobre la Brecha Tributaria.

News, Facts and Figures

Fact Sheet Series on the Tax Gap

Find fact sheets on international issues affecting the tax gap.

Page Last Reviewed or Updated: November 19, 2008