These complexities demonstrate why caution is needed when aggregating the gap estimates into one figure. We see this in a number of gap estimates – for example, unreported income is included in individuals not in business, small business, PAYG withholding and superannuation guarantee. In addition, we see varying degrees of deliberate avoidance of tax, referred to internationally as the shadow economy. some gaps arise through employment – employment-related gaps include PAYG withholding, superannuation guarantee and fringe benefits tax (for individuals).work-related expenses, levies, rebates and concessions are subsets of the income-based tax gaps for small business and individuals.While some are mutually exclusive, some are closely related or form subsets within the established gap estimates. The relationship between the various gaps is complex. administrative gaps – these include programs that are administered by the government on behalf of the community, including pay as you go (PAYG) withholding, superannuation guarantee and other administered programs.įigure 1: Tax gap research program overview.income-based tax gaps – income tax for individuals and businesses, large and small super funds, and fringe benefits tax gaps.transaction-based tax gaps – taxes collected and paid by an entity further up in the supply chain (with the cost generally borne by the consumer), such as goods and services tax (GST) and fuel excises.The gaps are grouped into three programs of analysis: Figure 1 below displays the various tax gaps in our overall research program, within the context of the Australian tax and superannuation systems.
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