We seek feedback and advice about how we estimate the gap from our external and internal subject matter experts. Based on the advice, the reliability for this estimate is medium with a score of 20.
While the current method is considered acceptable, it is possible to use a random enquiry model on this population. This would provide more granular insights into the gap estimate and overall compliance for this population.
Figure 3: Reliability rating scale from very low to very high – medium business income tax gap