2010-2015 DÖNEMİ İTİBARİYLE OECD ÜLKELERİNDE VERGİ AÇIĞININ ÖLÇÜLMESİ.

The tax gap is a new concept in public finance. It is important to estimate the tax gap of a country in order to estimate the amount of lost taxes and to determine policies for risky areas. Therefore, this paper explains the methodology used to examine the tax gap and calculates the tax gap for all OECD countries over 2010-2015. This paper uses the GDP size across countries so as to demonstrate the overall level of the shadow economy. Finally, the tax gap for all OECD countries from 2010 to 2015 is calculated for the first time. [ABSTRACT FROM AUTHOR]