RA-GAP VAT Gap Estimation Model
Source details
- Canonical URL
- RA-GAP VAT Gap Estimation Model
Other formats
Bibliographic details
- Session: OL 24.216
- Location: Course conducted online
- Dates: May 1, 2024 - April 15, 2025 (50 weeks)
- Delivery method: Online Training
- Primary language: Spanish
- Status: Deadline passed
Target audience
- Officials in ministries of finance and revenue administrations involved in tax gap and revenue performance analysis.
Logistics and administrative details
- Session No.: OL 24.216
- Deadline passed
- Location: Course conducted online
- Date: May 1, 2024 - April 15, 2025 (50 weeks)
- Delivery Method: Online Training
- Primary Language: Spanish
Qualifications and prerequisites
- Strong familiarity with government finances and value-added tax (VAT) design.
- At least an intermediate level of familiarity with national accounts.
- Intermediate Microsoft Excel skills.
- Access to a computer with a reliable Internet connection with a Google Chrome web browser.
Course description and structure
- Presented by the Fiscal Affairs Department.
- Provides instruction on how to prepare and execute 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.
Course objectives
Upon completion of this course, participants should be able to:
- Prepare the data inputs for VGEM.
- Produce and interpret the results from VGEM.
- Diagnose and correct for errors that might be effecting the results.