Training Program

All government officials are welcome to register. The course is particularly relevant for officials in ministries of finance and revenue administration involved in revenue performance analysis. The course is offered in English.

Participants are expected to have an intermediate familiarity with government finances, value-added tax (VAT) design, and national accounts. Intermediate Excel skills and access to a computer with a reliable Internet connection with Google Chrome web browser is essential.

This online course, presented by the IMF Fiscal Affairs Department, provides instruction on how to prepare and execute the Revenue Administration Gap Analysis Program (RA-GAP) universal VAT gap model. The course focuses on four main pillars: what is the VAT gap; how the VAT gap is measured by the IMF RA-GAP; how to prepare the worksheets to execute the IMF RA-GAP VAT gap model; and how to troubleshoot the IMF RA-GAP VAT gap model after execution.