## 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/2025/vgapxol25-207)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ol/2025/vgapxol25-207/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ol/2025/vgapxol25-207/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ol/2025/vgapxol25-207/bundle-manifest.json)

## Bibliographic details
- Session: OL 25.207
- Location: Course conducted online
- Dates: May 1, 2025 - April 15, 2026 (50 weeks)
- Delivery method: Online Training
- Primary language: French
- Status: Deadline passed

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### Training program and target audience
- Training Program: RA-GAP VAT Gap Estimation Model
- 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 participant prerequisites
- Participants are expected to have:
  - strong familiarity with government finances,
  - strong familiarity with value-added tax (VAT) design,
  - at least an intermediate level of familiarity with national accounts.
- Technical requirements:
  - Intermediate Microsoft Excel skills,
  - access to a computer with a reliable Internet connection with a Google Chrome web browser.

### Course description and structure
- 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:
  - Module 1: an overview of the VAT gap modeling framework;
  - Module 2: using the VAT gap estimation model;
  - Module 3: measuring actual VAT;
  - Module 4: constructing the potential VAT base;
  - Module 5: 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.

### Additional IMF training context
- IMF offers online training to government officials and the public.
- Examples of other IMF training offerings (titles, languages, dates, modality, and locations):
  - Core Elements of Banking Supervision (CBS) — English (French, Portuguese) | January 18-29, 2027 | In-person Training | Ebene, Mauritius
  - Advanced Government Finance Statistics (GFS-A) — English (Arabic) | December 13-17, 2026 | In-person Training | Kuwait City, Kuwait
  - Fiscal Sustainability (FS) — English (Arabic) | November 9-20, 2026 | In-person Training | Abu Dhabi, United Arab Emirates
  - Safeguards Assessments of Central Banks (SAC) — English (French, Portuguese) | November 9-13, 2026 | In-person Training | Ebene, Mauritius
  - Macroeconomic Management in Resource Rich Countries (MRC) — English (Arabic) | December 7-18, 2026 | In-person Training | Abu Dhabi, United Arab Emirates

---


## 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/2025/vgapxol25-207_