Conn. Gen. Stat. § 12-7d

(1) Estimate the state tax gap and develop an overall strategy to promote compliance and discourage tax avoidance. Such estimate shall include an analysis of income distribution and population distribution expressed for (A) every ten percentage points, (B) the top five per cent of all income taxpayers, (C) the top one per cent of all income taxpayers, and (D) the top one-half of one per cent of all income taxpayers. As used in this section, “tax gap” means the difference between taxes and fees owed under full compliance with all state tax laws and the state taxes and fees voluntarily paid, where such difference may be due to a failure to file taxes, underreporting of tax liability or not paying all taxes and fees owing;

(2) Evaluate the specific staffing needs of the Department of Revenue Services to implement such overall strategy and reduce the state tax gap and determine the progress made, if any, towards filling such staffing needs; and

(3) Conduct (A) a cost benefit analysis of each major tax compliance initiative undertaken by the department in the preceding fiscal year, including tax amnesty programs, and (B) an analysis of audit rates, by income level, undertaken by the department in the preceding fiscal year.

(b) On or before December 15, 2024, and annually thereafter, the commissioner shall submit a report, in accordance with the provisions of section 11-4a , to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding and appropriations. Such report shall be posted on the Department of Revenue Service's Internet web site and shall include (1) the tax gap estimate and analysis and the compliance strategy developed under subdivision (1) of subsection (a) of this section and any information supporting the amount of the tax gap estimate, (2) a summary of the evaluation and determination of the department's staffing needs under subdivision (2) of subsection (a) of this section, and (3) the findings of the analyses conducted under subdivision (3) of subsection (a) of this section.

(c) On or before July 1, 2025, the commissioner shall publish a plan that includes the department's measurable goals for closing the tax gap, specific strategies to achieve such goals and a timetable to measure progress towards closing the tax gap. Such plan shall be posted on the department's Internet web site and updated annually.