% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/tax_gaps.R
\name{ato_tax_gaps}
\alias{ato_tax_gaps}
\title{Australian tax gaps estimates}
\source{
Australian Taxation Office Tax Gaps publication,
CC BY 2.5 AU.
}
\usage{
ato_tax_gaps(sheet = 1)
}
\arguments{
\item{sheet}{Optional sheet name or index. The workbook
contains separate sheets for each tax-gap population (e.g.
"Large corporate", "Small business", "Individuals"). Pass
the sheet name to extract a specific population. \code{NULL}
(default) returns sheet 1 (overview).}
}
\value{
An \code{ato_tbl}. Tax-gap estimates are in nominal AUD
millions of the reporting year and typically accompanied by
a percentage-gap column.
}
\description{
Returns the ATO's annual Tax Gap publication: estimates of
the difference between the tax theoretically payable under
current law and the tax actually collected, across each tax
type and taxpayer population (individuals not in business,
small business, large corporate, GST, excise, fuel tax
credits, PRRT, superannuation guarantee).
}
\details{
The Tax Gap series is used by Treasury (every MYEFO), the
Parliamentary Budget Office, and academic researchers as the
headline measure of revenue integrity.
}
\examples{
\donttest{
op <- options(ato.cache_dir = tempdir())
try({
  gaps <- ato_tax_gaps()
  head(gaps)
})
options(op)
}
}
\references{
Australian Taxation Office (annual). \emph{Australian tax gaps
-- overview}. Methodology notes on bottom-up, top-down, and
random-inquiry approaches to the tax-gap estimation.

HMRC (annual). \emph{Measuring tax gaps}. Sister methodology
paper applied by HM Revenue and Customs in the UK; the ATO
series was partly inspired by this literature.

Organisation for Economic Co-operation and Development (2017).
\emph{Shining Light on the Shadow Economy: Opportunities and
Threats}. Paris. Synthesises tax-gap measurement practice
across OECD member countries.
}
\seealso{
Other discovery: 
\code{\link{ato_catalog}()},
\code{\link{ato_charities}()},
\code{\link{ato_cite}()},
\code{\link{ato_download}()},
\code{\link{ato_excise}()},
\code{\link{ato_fbt}()},
\code{\link{ato_help}()},
\code{\link{ato_irpd}()},
\code{\link{ato_payg}()},
\code{\link{ato_rdti}()},
\code{\link{ato_sme_benchmarks}()},
\code{\link{ato_top_taxpayers}()},
\code{\link{ato_vttc}()}
}
\concept{discovery}
