Training Program Course
RA-GAP VAT Gap Estimation Model (VGAPx)
This online course provides instruction on how to prepare and execute the VAT gap estimation model (VGEM) of the IMF's Revenue Administration Gap Analysis Program (RA-GAP). The course is broken into five modules covering: an overview of the VAT gap modeling framework; using the VAT gap estimation model; measuring actual VAT; constructing the potential VAT base; and running the model, interpreting the results, and troubleshooting.
Target Audience
Officials in ministries of finance and revenue administrations, involved in tax gap and revenue performance analysis, both central and local governments.
Qualifications
Participants are expected to have strong familiarity with government finances, value-added tax (VAT) design, and at least an intermediate level of familiarity with national accounts. Intermediate Microsoft Excel skills are essential.
