{
  "title": "RA-GAP VAT Gap Estimation Model (VGAPx)",
  "sourceUrl": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-228",
  "canonical": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-228",
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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": "2026-02-24",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Course title: RA-GAP VAT Gap Estimation Model\n- Session No.: OL 26.228\n- Location: Course conducted online\n- Date: May 1, 2026 - April 15, 2027 (50 weeks)\n- Delivery Method: Online Training\n- Primary Language: Spanish"
    },
    {
      "heading": "Target audience",
      "content": "- Officials in ministries of finance and revenue administrations, involved in tax gap and revenue performance analysis, both central and local governments."
    },
    {
      "heading": "Qualifications and prerequisites",
      "content": "- 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- Intermediate Microsoft Excel skills are essential."
    },
    {
      "heading": "Course description and modules",
      "content": "- 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).\n- The course is broken into five modules covering:\n  - an overview of the VAT gap modeling framework;\n  - using the VAT gap estimation model;\n  - measuring actual VAT;\n  - constructing the potential VAT base;\n  - running the model, interpreting the results, and troubleshooting."
    },
    {
      "heading": "Course objectives and expected outcomes",
      "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 affect the results."
    }
  ],
  "bullets": [
    "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",
    "Officials in ministries of finance and revenue administrations, involved in tax gap and revenue performance analysis, both central and local governments.",
    "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.",
    "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:",
    "Upon completion of this course, participants should be able to:"
  ],
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  "generatedAtUtc": "2026-09-29T19:09:12.491Z"
}