## RA-GAP VAT Gap Estimation Model

## Source details

**Canonical URL:** [RA-GAP VAT Gap Estimation Model](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2025/vgapxol25-205)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ol/2025/vgapxol25-205/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ol/2025/vgapxol25-205/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ol/2025/vgapxol25-205/bundle-manifest.json)

## Bibliographic details
- Session: OL 25.205
- Location: Course conducted online
- Dates: May 1, 2025 - April 15, 2026 (50 weeks)
- Delivery method: Online Training
- Primary language: English
- Status: Deadline passed

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### Overview
- Training Program title: RA-GAP VAT Gap Estimation Model (VGAPx).
- Session No.: OL 25.205.
- Status: Deadline passed.
- Course conducted by: Fiscal Affairs Department, International Monetary Fund (IMF).
- Delivery Method: Online Training.
- Primary Language: English.
- Course Duration: May 1, 2025 - April 15, 2026 (50 weeks).

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

### Qualifications and technical requirements
- Expected background:
  - Strong familiarity with government finances.
  - Strong familiarity with value-added tax (VAT) design.
  - At least an intermediate level of familiarity with national accounts.
- Technical skills and equipment:
  - Intermediate Microsoft Excel skills.
  - Access to a computer with a reliable Internet connection.
  - Google Chrome web browser.

### Course content and structure
- Purpose: Instruction on how to prepare and execute VAT gap estimation model (VGEM) of the IMF’s Revenue Administration Gap Analysis Program (RA-GAP).
- Course organization: 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 (learning outcomes)
- Upon completion, 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)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2025/vgapxol25-205_