## 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/vgapxol26-228)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-228/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-228/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-228/bundle-manifest.json)

## 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

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### 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

- [Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Apply Now](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.228S)
- [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/vgapxol26-228_