RA-GAP VAT Gap Estimation Model

Source details

Canonical URL: RA-GAP VAT Gap Estimation Model

Other formats

Bibliographic details

Session: OL 25.205
Location: Course conducted online
Dates: May 1, 2025 - April 15, 2026 (50 weeks)
Delivery method: Online Training
Primary language: English
Status: Deadline passed

Overview

Training Program title: RA-GAP VAT Gap Estimation Model (VGAPx).
Session No.: OL 25.205.
Status: Deadline passed.
Course conducted by: Fiscal Affairs Department, International Monetary Fund (IMF).
Delivery Method: Online Training.
Primary Language: English.
Course Duration: May 1, 2025 - April 15, 2026 (50 weeks).

Target audience

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

Qualifications and technical requirements

Expected background:
- Strong familiarity with government finances.
- Strong familiarity with value-added tax (VAT) design.
- At least an intermediate level of familiarity with national accounts.
Technical skills and equipment:
- Intermediate Microsoft Excel skills.
- Access to a computer with a reliable Internet connection.
- Google Chrome web browser.

Course content and structure

Purpose: Instruction on how to prepare and execute VAT gap estimation model (VGEM) of the IMF’s Revenue Administration Gap Analysis Program (RA-GAP).
Course organization: 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 (learning outcomes)

Upon completion, 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.

References