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 26.228
- Location: Course conducted online
- Dates: May 1, 2026 - April 15, 2027 (50 weeks)
- Delivery method: Online Training
- Primary language: Spanish
- Status: Apply online by April 1, 2027
Overview
- Course title: RA-GAP VAT Gap Estimation Model
- Session No.: OL 26.228
- Location: Course conducted online
- Date: May 1, 2026 - April 15, 2027 (50 weeks)
- Delivery Method: Online Training
- Primary Language: Spanish
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 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 are essential.
Course description and modules
- The course provides instruction on how to prepare and execute the VAT gap estimation model (VGEM) of the IMF's Revenue Administration Gap Analysis Program (RA-GAP).
- The 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 and expected outcomes
- 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 affect the results.
References