{
  "title": "RA-GAP VAT Gap Estimation Model (VGAPx)",
  "sourceUrl": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2025/vgapxol25-207",
  "canonical": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2025/vgapxol25-207",
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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, both central and local governments.",
  "publishDate": "2025-09-22",
  "sections": [
    {
      "heading": "Training program and target audience",
      "content": "- Training Program: RA-GAP VAT Gap Estimation Model\n- Target Audience:\n  - Officials in ministries of finance and revenue administrations, involved in tax gap and revenue performance analysis, both central and local governments."
    },
    {
      "heading": "Qualifications and participant prerequisites",
      "content": "- Participants are expected to have:\n  - strong familiarity with government finances,\n  - strong familiarity with value-added tax (VAT) design,\n  - at least an intermediate level of familiarity with national accounts.\n- Technical requirements:\n  - Intermediate Microsoft Excel skills,\n  - access to a computer with a reliable Internet connection with a Google Chrome web browser."
    },
    {
      "heading": "Course description and structure",
      "content": "- Presented by: the Fiscal Affairs Department.\n- Purpose: Provides instruction on how to prepare and execute VAT gap estimation model (VGEM) of the IMF’s Revenue Administration Gap Analysis Program (RA-GAP).\n- Course modular structure:\n  - Module 1: an overview of the VAT gap modeling framework;\n  - Module 2: using the VAT gap estimation model;\n  - Module 3: measuring actual VAT;\n  - Module 4: constructing the potential VAT base;\n  - Module 5: 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."
    },
    {
      "heading": "Additional IMF training context",
      "content": "- IMF offers online training to government officials and the public.\n- Examples of other IMF training offerings (titles, languages, dates, modality, and locations):\n  - Core Elements of Banking Supervision (CBS) — English (French, Portuguese) | January 18-29, 2027 | In-person Training | Ebene, Mauritius\n  - Advanced Government Finance Statistics (GFS-A) — English (Arabic) | December 13-17, 2026 | In-person Training | Kuwait City, Kuwait\n  - Fiscal Sustainability (FS) — English (Arabic) | November 9-20, 2026 | In-person Training | Abu Dhabi, United Arab Emirates\n  - Safeguards Assessments of Central Banks (SAC) — English (French, Portuguese) | November 9-13, 2026 | In-person Training | Ebene, Mauritius\n  - Macroeconomic Management in Resource Rich Countries (MRC) — English (Arabic) | December 7-18, 2026 | In-person Training | Abu Dhabi, United Arab Emirates"
    }
  ],
  "bullets": [
    "Training Program: RA-GAP VAT Gap Estimation Model",
    "Target Audience:",
    "Participants are expected to have:",
    "Technical requirements:",
    "Presented by: the Fiscal Affairs Department.",
    "Purpose: Provides instruction on how to prepare and execute VAT gap estimation model (VGEM) of the IMF’s Revenue Administration Gap Analysis Program (RA-GAP).",
    "Course modular structure:",
    "Prepare the data inputs for VGEM.",
    "Produce and interpret the results from VGEM.",
    "Diagnose and correct for errors that might be effecting the results.",
    "IMF offers online training to government officials and the public.",
    "Examples of other IMF training offerings (titles, languages, dates, modality, and locations):"
  ],
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  },
  "generatedAtUtc": "2026-09-29T18:50:07.306Z"
}