Revenue Integrity by Country

The duty and tax lost to under-declaration and non-compliance — and recoverable as verifiable documents make every declaration auditable. Two parts: border (customs duty lost to misinvoicing → lever ②) and domestic (VAT, corporate and excise tax lost to the compliance gap → lever ③).

Canonical published output — generated from research/revenue-leakage-border/ and research/revenue-leakage-domestic/. Border leakage is sized by mirror analysis (GFI) with income-band leakage rates; domestic gaps by top-down (OECD/EC VAT Gap, IMF RA-GAP) and audit-based (CIAT) methods.

Border — customs revenue leakage (lever ②)

Revenue Loss = imports × tariff × leakage rate. The Revenue Loss column is lever ②’s addressable pool per country.

Country	GDP (USD B)	Imports (USD B)	Tariff %	Potential Rev. (USD B)	Leakage %	Revenue Loss (USD B)
WORLD	155,649	34,152	7.3	2,493.1	6.5	162.1
Afghanistan	N/A	3.9	7.0	0.27	14.0	0.038
Albania	27	9.6	1.3	0.12	5.0	0.006
Algeria	269	45.6	9.0	4.10	7.0	0.287
Angola	101	14.8	8.9	1.32	11.0	0.145
Argentina	638	60.8	10.1	6.14	5.5	0.338
Armenia	26	17.1	6.6	1.13	8.0	0.090
Australia	1,757	296.3	4.9	14.52	2.5	0.363
Austria	535	212.0	2.9	6.15	2.5	0.154
Azerbaijan	74	21.1	8.5	1.79	7.0	0.125
Bahamas, The	16	4.9	14.7	0.72	4.0	0.029
Bahrain	47	15.6	5.8	0.90	4.0	0.036
Bangladesh	450	67.9	12.0	8.15	10.5	0.856
Barbados	7	2.2	8.8	0.19	5.0	0.010
Belarus	76	45.7	9.0	4.11	7.0	0.288
Belgium	671	514.4	3.4	17.49	2.5	0.437
Belize	3	1.5	7.1	0.11	8.0	0.009
Benin	21	5.2	8.8	0.46	12.5	0.058
Bolivia	55	9.9	7.9	0.78	9.0	0.070
Bosnia and Herzegovina	30	15.8	6.0	0.95	6.5	0.062
Botswana	19	7.2	7.1	0.51	8.0	0.041
Brazil	2,186	278.0	10.9	30.30	5.5	1.667
Brunei Darussalam	15	7.3	6.0	0.44	4.5	0.020
Bulgaria	113	53.8	6.0	3.23	4.5	0.145
Burkina Faso	23	6.4	8.2	0.52	13.0	0.068
Burundi	3	1.0	12.0	0.12	14.5	0.017
Cabo Verde	3	1.8	9.0	0.16	9.0	0.014
Cambodia	46	28.7	10.2	2.93	9.0	0.264
Cameroon	53	8.2	12.0	0.98	11.5	0.113
Canada	2,244	574.2	3.0	17.23	2.5	0.431
Central African Republic	3	0.5	10.5	0.05	14.5	0.007
Chad	20	2.1	12.0	0.25	13.5	0.034
Chile	330	84.3	3.9	3.29	4.5	0.148
China	18,744	2,584.9	6.7	173.19	5.0	8.660
Colombia	419	64.1	6.5	4.17	6.5	0.271
Comoros	1	0.4	12.0	0.05	14.0	0.007
Congo, Dem. Rep.	71	26.6	9.2	2.45	13.5	0.331
Congo, Rep.	16	5.2	12.0	0.62	12.0	0.075
Costa Rica	95	26.5	5.0	1.33	5.5	0.073
Cote d’Ivoire	87	16.9	10.0	1.69	11.5	0.194
Croatia	93	45.9	3.4	1.56	3.5	0.055
Cuba	N/A	8.8	7.0	0.62	10.0	0.062
Cyprus	38	13.3	3.4	0.45	3.0	0.014
Czechia	347	233.0	6.0	13.98	3.5	0.489
Denmark	425	122.8	3.4	4.18	2.5	0.104
Djibouti	4	5.5	12.0	0.66	10.0	0.066
Dominica	1	0.3	9.0	0.03	8.0	0.002
Dominican Republic	124	29.8	7.5	2.24	7.5	0.168
Ecuador	125	29.5	8.1	2.39	7.5	0.179
Egypt, Arab Rep.	389	86.0	11.9	10.23	8.5	0.870
El Salvador	35	16.0	4.7	0.75	6.5	0.049
Equatorial Guinea	13	1.5	11.9	0.18	9.0	0.016
Estonia	43	22.4	2.8	0.63	3.0	0.019
Eswatini	5	2.1	12.0	0.25	12.0	0.030
Ethiopia	150	21.5	12.0	2.58	13.0	0.335
Fiji	6	3.1	6.3	0.20	8.0	0.016
Finland	299	80.7	2.9	2.34	2.5	0.059
France	3,160	750.4	3.7	27.76	2.5	0.694
Gabon	21	4.0	13.0	0.52	10.0	0.052
Gambia, The	2	1.5	7.1	0.11	15.0	0.016
Georgia	34	16.9	4.0	0.68	7.0	0.047
Germany	4,686	1,421.8	3.3	46.92	2.5	1.173
Ghana	82	15.2	9.9	1.50	11.0	0.165
Greece	256	91.8	3.6	3.30	3.0	0.099
Grenada	1	0.6	8.0	0.05	7.0	0.003
Guatemala	113	32.5	6.5	2.11	7.5	0.158
Guinea	25	5.9	12.0	0.71	13.5	0.096
Guinea-Bissau	2	0.5	12.0	0.06	14.0	0.008
Guyana	25	6.8	6.0	0.41	7.0	0.029
Haiti	25	3.0	12.0	0.36	13.0	0.047
Honduras	37	17.8	6.5	1.16	8.5	0.099
Hong Kong SAR, China	407	704.1	3.0	21.12	2.5	0.528
Hungary	223	148.9	6.0	8.93	4.0	0.357
Iceland	33	9.8	3.3	0.32	2.5	0.008
India	3,910	718.3	8.9	63.93	7.5	4.795
Indonesia	1,396	233.7	8.5	19.86	6.5	1.291
Iran, Islamic Rep.	475	69.4	9.0	6.25	8.0	0.500
Iraq	280	87.4	9.0	7.87	9.5	0.747
Ireland	609	143.1	3.3	4.72	2.5	0.118
Israel	540	91.5	3.0	2.75	2.5	0.069
Italy	2,381	615.4	3.6	22.15	2.5	0.554
Jamaica	22	7.3	8.7	0.64	9.0	0.057
Japan	4,028	743.5	6.0	44.61	2.5	1.115
Jordan	53	26.9	11.1	2.99	8.5	0.254
Kazakhstan	291	59.1	5.2	3.07	6.0	0.184
Kenya	120	20.1	13.3	2.67	8.3	0.222
Kiribati	0	0.3	12.0	0.04	14.0	0.005
Korea, Rep.	1,875	631.8	7.2	45.49	3.0	1.365
Kuwait	160	37.1	5.5	2.04	4.0	0.082
Kyrgyz Republic	17	12.2	4.2	0.51	10.0	0.051
Lao PDR	17	8.7	5.2	0.45	11.0	0.050
Latvia	44	23.7	6.0	1.42	4.0	0.057
Lebanon	N/A	17.3	7.0	1.21	9.0	0.109
Lesotho	2	1.9	6.6	0.13	12.0	0.015
Liberia	5	1.7	12.0	0.20	14.5	0.029
Libya	48	18.5	9.0	1.67	9.0	0.150
Lithuania	85	44.7	3.0	1.34	3.5	0.047
Luxembourg	93	25.1	2.7	0.68	2.5	0.017
Madagascar	17	4.8	12.0	0.58	13.5	0.078
Malawi	11	3.3	7.1	0.23	13.0	0.030
Malaysia	422	300.4	6.2	18.62	5.0	0.931
Maldives	7	3.6	10.1	0.36	6.5	0.023
Mali	27	7.1	12.0	0.85	13.0	0.111
Malta	25	9.5	2.6	0.25	2.5	0.006
Mauritania	11	4.8	9.3	0.45	11.5	0.052
Mauritius	15	6.8	3.4	0.23	6.0	0.014
Mexico	1,856	644.0	4.5	28.98	4.5	1.304
Micronesia, Fed. Sts.	0	0.3	9.0	0.03	10.0	0.003
Moldova	18	9.1	5.4	0.49	7.5	0.037
Mongolia	24	11.6	9.0	1.04	9.0	0.094
Montenegro	8	4.4	4.4	0.19	6.0	0.012
Morocco	161	75.7	11.0	8.33	7.5	0.625
Mozambique	23	9.2	8.0	0.74	10.4	0.077
Myanmar	74	12.5	5.8	0.73	10.5	0.076
Namibia	13	8.9	7.5	0.67	8.5	0.057
Nepal	43	12.3	12.0	1.48	12.5	0.185
Netherlands	1,215	814.0	3.0	24.42	2.5	0.611
New Zealand	260	46.9	3.0	1.41	2.5	0.035
Nicaragua	20	11.5	6.7	0.77	8.5	0.065
Niger	20	2.7	7.7	0.21	14.0	0.029
Nigeria	252	41.3	9.5	3.92	11.5	0.451
North Macedonia	17	12.0	9.0	1.08	7.0	0.076
Norway	484	99.8	3.7	3.69	2.5	0.092
Oman	107	43.5	5.5	2.39	5.0	0.120
Pakistan	372	56.4	9.8	5.53	9.5	0.525
Panama	87	26.7	5.9	1.58	6.0	0.095
Papua New Guinea	32	4.7	12.0	0.56	11.0	0.062
Paraguay	44	17.2	8.3	1.43	7.5	0.107
Peru	289	55.1	4.3	2.37	6.0	0.142
Philippines	462	134.9	6.4	8.63	7.0	0.604
Poland	918	379.3	3.6	13.65	3.5	0.478
Portugal	313	116.3	3.7	4.30	3.0	0.129
Qatar	219	35.8	3.0	1.07	3.0	0.032
Romania	383	136.4	3.1	4.23	4.5	0.190
Russian Federation	2,174	300.1	6.0	18.01	6.5	1.171
Rwanda	14	6.0	12.0	0.72	12.5	0.090
Samoa	1	0.5	6.2	0.03	9.0	0.003
Sao Tome and Principe	1	0.2	12.0	0.02	14.0	0.003
Saudi Arabia	1,240	232.8	6.4	14.90	4.5	0.671
Senegal	33	11.8	9.1	1.07	11.0	0.118
Serbia	90	42.2	6.0	2.53	6.5	0.165
Seychelles	2	1.4	3.3	0.05	6.0	0.003
Sierra Leone	7	2.0	12.0	0.24	14.0	0.034
Singapore	547	458.7	2.9	13.30	2.5	0.333
Slovak Republic	141	113.0	6.0	6.78	3.5	0.237
Slovenia	73	84.3	6.0	5.06	3.5	0.177
Solomon Islands	2	0.7	12.0	0.08	12.0	0.010
Somalia, Fed. Rep.	12	4.0	12.0	0.48	15.0	0.072
South Africa	401	123.5	8.6	10.62	4.0	0.425
Spain	1,726	471.9	3.7	17.46	2.5	0.437
Sri Lanka	99	18.8	9.2	1.73	8.0	0.138
St. Kitts and Nevis	1	0.4	6.0	0.02	6.0	0.001
St. Lucia	3	1.0	6.0	0.06	6.0	0.004
St. Vincent and the Grenadines	1	0.5	6.0	0.03	7.0	0.002
Sudan	50	4.9	12.0	0.59	13.5	0.080
Suriname	4	1.8	6.4	0.12	7.5	0.009
Sweden	604	189.2	3.0	5.68	2.5	0.142
Switzerland	937	369.4	4.6	16.99	2.5	0.425
Tajikistan	14	7.0	12.0	0.84	11.5	0.097
Tanzania	79	14.3	9.6	1.37	7.4	0.101
Thailand	527	306.8	9.9	30.37	6.0	1.822
Timor-Leste	2	1.0	12.0	0.12	12.0	0.014
Togo	11	3.5	8.9	0.31	12.0	0.037
Trinidad and Tobago	26	7.7	6.0	0.46	5.0	0.023
Tunisia	51	26.0	10.5	2.73	7.5	0.205
Turkiye	1,359	344.0	6.0	20.64	5.5	1.135
Turkmenistan	51	3.8	9.0	0.34	8.0	0.027
Uganda	54	14.2	9.5	1.35	12.7	0.171
Ukraine	191	70.5	5.2	3.67	7.5	0.275
United Arab Emirates	552	543.9	3.0	16.32	3.5	0.571
United Kingdom	3,686	816.0	3.9	31.82	2.5	0.796
United States	28,751	3,359.4	3.0	100.78	2.5	2.520
Uruguay	81	12.5	9.1	1.14	6.0	0.068
Uzbekistan	115	35.2	6.6	2.32	8.0	0.186
Vanuatu	1	0.6	12.0	0.07	11.0	0.008
Venezuela, RB	120	14.9	9.0	1.34	8.5	0.114
Viet Nam	476	380.5	9.0	34.25	7.0	2.397
Yemen, Rep.	N/A	4.3	7.0	0.30	12.0	0.036
Zambia	25	11.2	12.0	1.34	12.5	0.168
Zimbabwe	42	9.5	6.2	0.59	11.0	0.065

Leakage rates are income-band estimates (high 2–3% → low 12–15%) calibrated to GFI mirror-analysis studies; a country’s own customs-gap study should override them where available.

Domestic — tax gaps, major economies (lever ③)

VAT + CIT + excise lost to the compliance gap. The Total Domestic Gap is lever ③’s addressable pool. (Comprehensive per-country derivation is in research/; this shows the major economies.)

Country	VAT Loss (USD B)	CIT Loss (USD B)	Excise Loss (USD B)	Total Domestic Gap (USD B)	Gap % of GDP
WORLD	2,375.2	2,606.0	115.0	5,096.2	3.27%
China	219.3	206.2	13.5	439.0	2.34%
United States	0	222.5	5.4	227.9	0.79%
India	78.8	82.1	8.1	169.0	4.32%
Brazil	58.0	69.9	2.5	130.4	5.97%
Mexico	46.3	52.4	1.7	100.4	5.41%
Italy	67.6	25.1	2.5	95.2	4.00%
Russian Federation	57.4	26.1	3.7	87.2	4.01%
Germany	45.9	36.4	2.0	84.3	1.80%
France	35.3	22.8	5.5	63.6	2.01%
United Kingdom	34.5	25.8	1.6	61.9	1.68%
Japan	23.0	35.9	1.4	60.3	1.50%
Turkey	29.4	14.7	2.6	46.7	3.44%
Indonesia	23.0	19.6	3.4	46.0	3.29%
Argentina	20.1	11.2	0.3	31.6	4.95%
Spain	13.1	14.7	0.7	28.5	1.65%
South Korea	12.4	14.5	0.9	27.8	1.48%
Colombia	12.4	13.8	0.4	26.6	6.35%
Bangladesh	14.2	10.4	0.3	24.9	5.53%
Canada	5.7	15.5	0.7	21.9	0.98%
Poland	14.1	6.6	1.2	21.9	2.39%
Pakistan	12.1	8.6	1.2	21.9	5.89%
Australia	7.9	12.6	0.9	21.4	1.22%
Philippines	9.3	8.1	1.4	18.8	4.07%
Chile	9.8	8.4	0.4	18.6	5.64%
Romania	13.1	3.4	0.7	17.2	4.49%
Egypt	9.8	6.7	0.4	16.9	4.34%
South Africa	7.2	5.4	1.0	13.6	3.39%
Viet Nam	6.9	5.7	1.1	13.7	2.88%
Greece	8.5	2.7	0.8	12.0	4.69%
Nigeria	3.8	6.3	1.5	11.6	4.60%
Thailand	4.9	5.5	1.1	11.5	2.18%
Ukraine	6.0	2.2	0.6	8.8	4.61%

Regional gap averages (fallback for countries not listed above)

Region	VAT Gap %	CIT Gap %	Avg Total Gap % GDP	Shadow Economy % GDP
Sub-Saharan Africa	33.5	41.2	5.8	37.6
South Asia	30.8	36.7	5.2	30–35
Latin America & Caribbean	26.0	46.9	5.1	35–40
Middle East & North Africa	28.4	35.3	4.2	30–35
East Asia & Pacific (developing)	24.6	29.4	3.5	25–35
Europe & Central Asia (transition)	23.5	28.6	3.2	36.4
OECD high-income	8.2	13.8	1.4	13.4
EU-27	9.5	15.2	1.8	15–18

How this feeds the business cases

Lever ② (Customs) — the border Revenue Loss column is the per-country pool; the methodology applies the documentary share and UNVTD/GRID haircut.
Lever ③ (Tax) — the Total Domestic Gap is the per-country pool; for countries outside the major-economy table, the regional VAT/CIT gap averages are the fallback, scaled to GDP from the trade-data table.
Calculation parameters (compliance share, attribution, adoption) are on the Assessment Methodology.

Sources

Border: Global Financial Integrity (trade misinvoicing / mirror analysis); World Customs Organization. Domestic: OECD / European Commission VAT Gap reports; IMF RA-GAP; CIAT; World Bank shadow-economy estimates. Full methodology and the complete per-country derivations are in research/revenue-leakage-border/ and research/revenue-leakage-domestic/.