{
  "title": "RA-GAP VAT Gap Estimation Model (VGAPx)",
  "sourceUrl": "https://www.imf.org/en/capacity-development/training/icdtc/courses/vgapx",
  "canonical": "https://www.imf.org/en/capacity-development/training/icdtc/courses/vgapx",
  "overlayPath": "/en/capacity-development/training/icdtc/courses/vgapx/index.md",
  "summary": "RA-GAP VAT Gap Estimation Model Training Program Course RA-GAP VAT Gap Estimation Model (VGAPx) This 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).",
  "publishDate": "2025-07-22",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Training Program Course offered under the Revenue Administration Gap Analysis Program (RA-GAP).\n- Provides instruction on how to prepare and execute the VAT gap estimation model (VGEM).\n- The course is broken into five modules covering:\n  - an overview of the VAT gap modeling framework;\n  - using the VAT gap estimation model;\n  - measuring actual VAT;\n  - constructing the potential VAT base; and\n  - running the model, interpreting the results, and troubleshooting.\n- Topic: Fiscal Issues"
    },
    {
      "heading": "Target audience",
      "content": "- Officials in ministries of finance and revenue administrations, involved in tax gap and revenue performance analysis, both central and local governments."
    },
    {
      "heading": "Qualifications",
      "content": "- Expected prior knowledge and skills:\n  - strong familiarity with government finances;\n  - strong familiarity with value-added tax (VAT) design;\n  - at least an intermediate level of familiarity with national accounts;\n  - Intermediate Microsoft Excel skills are essential."
    },
    {
      "heading": "Course objectives",
      "content": "Upon completion of the course, participants should be able to:\n- Prepare the data inputs for VGEM.\n- Produce and interpret the results from VGEM.\n- Diagnose and correct for errors that might affect the results."
    },
    {
      "heading": "Course delivery and materials",
      "content": "- The course is offered online.\n- Upcoming Offering: Videos\n- 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)."
    }
  ],
  "bullets": [
    "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:",
    "Topic: Fiscal Issues",
    "Officials in ministries of finance and revenue administrations, involved in tax gap and revenue performance analysis, both central and local governments.",
    "Expected prior knowledge and skills:",
    "Prepare the data inputs for VGEM.",
    "Produce and interpret the results from VGEM.",
    "Diagnose and correct for errors that might affect the results.",
    "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)."
  ],
  "alternates": {
    "markdown": "/en/capacity-development/training/icdtc/courses/vgapx/index.md",
    "json": "/en/capacity-development/training/icdtc/courses/vgapx/index.json",
    "bundleManifest": "/en/capacity-development/training/icdtc/courses/vgapx/bundle-manifest.json"
  },
  "generatedAtUtc": "2026-09-29T16:41:35.554Z"
}