Training Catalog Session Details

Officials in ministries of finance and revenue administrations involved in tax gap and revenue performance analysis.

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 and access to a computer with a reliable Internet connection with a Google Chrome web browser are essential.

This online course, 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.