Australian Tax Gaps

The tax gap is an estimate of the difference between the amount of tax the ATO collects and what ATO would have collected if every taxpayer was fully compliant with tax law. The tax gap estimates and their historical trends provide useful insights into the performance of the tax and superannuation systems. \r\n\r\nThe excel file provides an overview of the current and historical tax gap estimates, published in ATO annual reports and the ATO website, whilst the pdf is a technical guide to help with understanding the tax gaps.\r\n\r\nFor feedback or inquiries please email us at: [e-mail]

税务缺口（tax gap）指澳大利亚税务局（Australian Taxation Office, ATO）实际征收的税款总额，与所有纳税人完全遵守税法时本应征收的税款总额之间的差额估算值。税务缺口估算结果及其历史走势，可为税收与超级年金（superannuation）体系的运行效能提供极具参考价值的研判视角。

本Excel文件梳理了当前及历史税务缺口估算情况的总览，相关数据均刊载于ATO年度报告及官方网站；配套PDF文件则为帮助理解税务缺口的技术指南。

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