## 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/schedule/ol/2024/vgapxol24-218)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ol/2024/vgapxol24-218/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ol/2024/vgapxol24-218/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ol/2024/vgapxol24-218/bundle-manifest.json)

## Bibliographic details
- Session: OL 24.218
- Location: Course conducted online
- Dates: May 1, 2024 - April 15, 2025 (50 weeks)
- Delivery method: Online Training
- Primary language: English
- Status: Deadline passed

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### Target audience
- Officials in ministries of finance and revenue administrations involved in tax gap and revenue performance analysis.

### Qualifications and technical requirements
- 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.

### Course description
- 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:
  - An overview of the VAT gap modeling framework.
  - Using the VAT gap estimation model.
  - Measuring actual VAT.
  - Constructing the potential VAT base.
  - Running the model, interpreting the results, and troubleshooting.

### Course objectives
Upon completion of this 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 be effecting the results.

---


## References

- [Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Core Elements of Banking Supervision (CBS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/cbsat27-10)
- [Advanced Government Finance Statistics (GFS-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/gfs-ace26-45)
- [Fiscal Sustainability (FS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fsce26-38)
- [Safeguards Assessments of Central Banks (SAC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2026/sacat26-30)
- [Macroeconomic Management in Resource Rich Countries (MRC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/mrcce26-44)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2024/vgapxol24-218_