国际货币基金组织：缩小差距：税务管理绩效如何影响合规性（英文版）

This paper examines the impact of tax administration performance on tax compliance gaps across countries. Building on the Allingham and Sandmo framework, we consider institutional effectiveness and the social acceptability of the tax system as key determinants of taxpayer behavior. We use a novel panel dataset of VAT gap estimates, results of standardized tax administration diagnostic assessments (TADAT), and tax administration institutional and operational data (ISORA). We test the model emp