RA-GAP VAT Gap Estimation Model (VGAPx)
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- RA-GAP VAT Gap Estimation Model (VGAPx)
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Bibliographic details
- Session: OL 25.206
- Location: Course conducted online
- Dates: May 1, 2025 - April 15, 2026 (50 weeks)
- Delivery method: Online Training
- Primary language: Spanish
- Status: Deadline passed
Overview
- Training Program title: RA-GAP VAT Gap Estimation Model
- Session No.: OL 25.206
- Status: Deadline passed
- Date: May 1, 2025 - April 15, 2026 (50 weeks)
- Location: Course conducted online
- Delivery Method: Online Training
- Primary Language: Spanish
- Presented by: Fiscal Affairs Department
- Program focus: Prepare and execute VAT gap estimation model (VGEM) of the IMF’s Revenue Administration Gap Analysis Program (RA-GAP)
Target audience
- Officials in ministries of finance and revenue administrations, involved in tax gap and revenue performance analysis, both central and local governments.
Qualifications and technical prerequisites
- 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.
- Access to a computer with a reliable Internet connection with a Google Chrome web browser.
Course structure and content
- 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.
- Running the model, interpreting the results, and troubleshooting.
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 be effecting the results.