Revenue Administration GAP Analysis (VGAPx)

Source details

No formal qualifications are necessary.
Ideally participants should have experience in a revenue authority, and in the collection, analysis, or use of revenue administration data.
Desirable background: knowledge of the tax policy structure, tax administration practices, National Accounts statistics and micro-data available in tax administration databases.

Purpose: Tax gap analysis provides tax administrators and their stakeholders with a measure of the amount of tax revenues lost due to taxpayer non-compliance and avoidance, and the impact of government tax policy choices.
Program goal: The IMF's Revenue Administration Gap Analysis Program (RA-GAP) aims to assist countries improve their capacity to estimate and analyze tax gaps, including the understanding of the drivers of tax gap changes and trends.
Curriculum components:
- A thorough introduction to the methodology, development, and international good practices of tax gap analysis.
- Guidance on Value Added Tax (VAT), Corporate Income Tax (CIT), and Personal Income Tax (PIT) gap estimation methods.
- Strategies for building capacity in tax gap estimation.
- Insights into integrating tax gap estimation with tax compliance management.
Format: Interactive work sessions to promote extensive and engaging discussions among participants, facilitating exchange of experiences and deeper understanding within the context of tax administration realities.

Enhance participants' understanding of tax gap estimation for key taxes such as Corporate Income Tax (CIT), Personal Income Tax (PIT) and Value Added Tax (VAT).
Present the pros and cons of various estimation methodologies, encouraging critical discussion on identifying the most effective approach.
Formulate strategies to augment capacity development in tax gap estimation, tailored to local conditions.
Outline the services offered by the RA-GAP team and explore potential avenues for future collaboration in tax gap estimation and revenue performance analysis.