{
  "title": "RA-GAP VAT Gap Estimation Model (VGAPx)",
  "sourceUrl": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2024/vgapxol24-218",
  "canonical": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2024/vgapxol24-218",
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  "summary": "RA-GAP VAT Gap Estimation Model Training Program Target Audience Officials in ministries of finance and revenue administrations involved in tax gap and revenue performance analysis.",
  "publishDate": "2025-10-27",
  "sections": [
    {
      "heading": "Target audience",
      "content": "- Officials in ministries of finance and revenue administrations involved in tax gap and revenue performance analysis."
    },
    {
      "heading": "Qualifications and technical requirements",
      "content": "- Strong familiarity with government finances and value-added tax (VAT) design.\n- At least an intermediate level of familiarity with national accounts.\n- Intermediate Microsoft Excel skills.\n- Access to a computer with a reliable Internet connection and a Google Chrome web browser."
    },
    {
      "heading": "Course description",
      "content": "- Presented by the Fiscal Affairs Department.\n- The 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).\n- The course is organized 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.\n  - Running the model, interpreting the results, and troubleshooting."
    },
    {
      "heading": "Course objectives",
      "content": "Upon completion of this 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 be effecting the results."
    }
  ],
  "bullets": [
    "Officials in ministries of finance and revenue administrations involved in tax gap and revenue performance analysis.",
    "Strong familiarity with government finances and value-added tax (VAT) design.",
    "At least an intermediate level of familiarity with national accounts.",
    "Intermediate Microsoft Excel skills.",
    "Access to a computer with a reliable Internet connection and a Google Chrome web browser.",
    "Presented by the Fiscal Affairs Department.",
    "The 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).",
    "The course is organized into five modules covering:",
    "Prepare the data inputs for VGEM.",
    "Produce and interpret the results from VGEM.",
    "Diagnose and correct for errors that might be effecting the results."
  ],
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  },
  "generatedAtUtc": "2026-09-29T18:29:34.955Z"
}