## RA-GAP VAT Gap Estimation Model (VGAPx)

## Source details

**Canonical URL:** [RA-GAP VAT Gap Estimation Model (VGAPx)](https://www.imf.org/en/capacity-development/training/icdtc/courses/vgapx)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/courses/vgapx/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/courses/vgapx/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/courses/vgapx/bundle-manifest.json)

## Bibliographic details
- Published: July 22, 2025

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## 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)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | [OL 26.229](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-229) | French | [[[Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.228S)](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)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | [OL 26.227](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-227) | English | [[[Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.228S)](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)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | [OL 26.228](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-228) | Spanish | [[[Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.228S)](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).

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## References

- [Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [OL 26.229](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-229)
- [OL 26.227](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-227)
- [OL 26.228](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-228)
- [Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.229F)
- [Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.227E)
- [Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.228S)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/courses/vgapx_