% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/hmrc_tax_gap.R
\name{hmrc_tax_gap}
\alias{hmrc_tax_gap}
\title{Download HMRC tax gap estimates}
\source{
\url{https://www.gov.uk/government/statistics/measuring-tax-gaps}
}
\usage{
hmrc_tax_gap(tax = NULL, cache = TRUE)
}
\arguments{
\item{tax}{Character vector or \code{NULL} (default = all taxes). Filter by
tax type, e.g. \code{"Income Tax"}, \code{"VAT"}, \code{"Corporation Tax"}. Use
\code{unique(hmrc_tax_gap()$tax)} to see all available values.}

\item{cache}{Logical. Use cached file if available (default \code{TRUE}).}
}
\value{
An \code{hmrc_tbl} with columns \code{tax_year}, \code{tax}, \code{taxpayer_type},
\code{component}, \code{gap_pct}, \code{gap_gbp_bn}, \code{uncertainty}.
}
\description{
Downloads and tidies the HMRC Measuring the Tax Gap publication, which
estimates the difference between the tax theoretically owed and the tax
actually collected, broken down by tax type and taxpayer group. Published
annually in June, covering the most recent financial year.
}
\details{
The tax gap publication is cross-sectional: each edition covers a single
financial year. This function returns data for the most recent edition
available on GOV.UK. Historical estimates back to 2005-06 are available
in a separate HMRC publication (Measuring the Tax Gap: Time Series).
}
\examples{
\donttest{
op <- options(hmrc.cache_dir = tempdir())
hmrc_tax_gap()
hmrc_tax_gap(tax = "VAT")
options(op)
}

}
\seealso{
Other data fetchers: 
\code{\link{hmrc_capital_gains}()},
\code{\link{hmrc_corporation_tax}()},
\code{\link{hmrc_creative_industries}()},
\code{\link{hmrc_fuel_duties}()},
\code{\link{hmrc_income_tax_stats}()},
\code{\link{hmrc_inheritance_tax}()},
\code{\link{hmrc_patent_box}()},
\code{\link{hmrc_property_transactions}()},
\code{\link{hmrc_rd_credits}()},
\code{\link{hmrc_stamp_duty}()},
\code{\link{hmrc_tax_receipts}()},
\code{\link{hmrc_tobacco_duties}()},
\code{\link{hmrc_vat}()}
}
\concept{data fetchers}
