RA-GAP VAT Gap Estimation Model (VGAPx)
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- RA-GAP VAT Gap Estimation Model (VGAPx)
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Bibliographic details
- Session: OL 24.218
- Location: Course conducted online
- Dates: May 1, 2024 - April 15, 2025 (50 weeks)
- Delivery method: Online Training
- Primary language: English
- Status: Deadline passed
Target audience
- Officials in ministries of finance and revenue administrations involved in tax gap and revenue performance analysis.
Qualifications and technical requirements
- 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 and a Google Chrome web browser.
Course description
- Presented by the Fiscal Affairs Department.
- The 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 organized 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.
- 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.