RA-GAP VAT Gap Estimation Model (VGAPx)
Source details
- Canonical URL
- RA-GAP VAT Gap Estimation Model (VGAPx)
Other formats
Bibliographic details
- Published: July 22, 2025
Upcoming offerings
| Start date | End date | Location | Delivery Method | Session No. | Primary & (Interpretation) language | Apply |
|---|---|---|---|---|---|---|
| May 1, 2026 | April 15, 2027 | Course conducted online | [[Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | OL 26.229 | French | [[Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.227E)](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.229F) by April 1, 2027 |
| May 1, 2026 | April 15, 2027 | Course conducted online | [[Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | OL 26.227 | English | [[Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.227E)](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.229F) by April 1, 2027 |
| May 1, 2026 | April 15, 2027 | Course conducted online | [[Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | OL 26.228 | Spanish | [[Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.227E)](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.229F) by April 1, 2027 |
Overview
- Training Program Course offered under the Revenue Administration Gap Analysis Program (RA-GAP).
- Provides instruction on how to prepare and execute the VAT gap estimation model (VGEM).
- 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.
- Topic: Fiscal Issues
Target audience
- Officials in ministries of finance and revenue administrations, involved in tax gap and revenue performance analysis, both central and local governments.
Qualifications
- Expected prior knowledge and skills:
- strong familiarity with government finances;
- strong familiarity with value-added tax (VAT) design;
- at least an intermediate level of familiarity with national accounts;
- Intermediate Microsoft Excel skills are essential.
Course objectives
Upon completion of the 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 affect the results.
Course delivery and materials
- The course is offered online.
- Upcoming Offering: Videos
- RA-GAP - Tax Gap Analysis Video: provides instruction on how to prepare the data for and execute the VAT gap estimation model (V-GEM) of the IMF’s Revenue Administration Gap Analysis Program (RA-GAP).