## 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/2026/vgapxol26-227)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-227/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-227/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-227/bundle-manifest.json)

## Bibliographic details
- Session: OL 26.227
- Location: Course conducted online
- Dates: May 1, 2026 - April 15, 2027 (50 weeks)
- Delivery method: Online Training
- Primary language: English
- Status: Apply online by April 1, 2027 Deadline extended

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### Training program and target audience
- Training program: RA-GAP VAT Gap Estimation Model.
- Session No.: OL 26.227.
- Target audience: Officials in ministries of finance and revenue administrations involved in tax gap and revenue performance analysis.
- Presented by: Fiscal Affairs Department.

### Logistics and delivery
- Location: Course conducted online.
- Date: May 1, 2026 - April 15, 2027 (50 weeks) New dates.
- Delivery Method: Online Training.
- Primary Language: English.
- Application status: Apply Now (course offers online training to government officials and the public).

### Participant qualifications and technical requirements
- Expected familiarity: strong familiarity with government finances, value-added tax (VAT) design, and at least an intermediate level of familiarity with national accounts.
- Technical skills: Intermediate Microsoft Excel skills.
- Equipment and access: access to a computer with a reliable Internet connection with a Google Chrome web browser are essential.

### Course description and structure
- Objective: provides instruction on how to prepare and execute VAT gap estimation model (VGEM) of the IMF’s Revenue Administration Gap Analysis Program (RA-GAP).
- Modular structure: 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 (learning outcomes)
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.

### Related IMF training offerings (listing retained as part of source content)
- 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.

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## References

- [Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Apply Now](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.227E)
- [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/2026/vgapxol26-227_