{
  "title": "RA-GAP VAT Gap Estimation Model (VGAPx)",
  "sourceUrl": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-229",
  "canonical": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-229",
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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": "Training program and logistics",
      "content": "- Session No.: OL 26.229\n- Location: Course conducted online\n- Date: May 1, 2026 - April 15, 2027 (50 weeks)\n- Delivery Method: Online Training\n- Primary Language: French\n- Target Audience: Officials in ministries of finance and revenue administrations, involved in tax gap and revenue performance analysis, both central and local governments."
    },
    {
      "heading": "Qualifications and prerequisite skills",
      "content": "- Strong familiarity with government finances.\n- 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 structure",
      "content": "- Purpose: 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- Course 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; and\n  - running the model, interpreting the results, and troubleshooting."
    },
    {
      "heading": "Course objectives (learning outcomes)",
      "content": "- 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": [
    "Session No.: OL 26.229",
    "Location: Course conducted online",
    "Date: May 1, 2026 - April 15, 2027 (50 weeks)",
    "Delivery Method: Online Training",
    "Primary Language: French",
    "Target Audience: 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.",
    "Familiarity with value-added tax (VAT) design.",
    "At least an intermediate level of familiarity with national accounts.",
    "Intermediate Microsoft Excel skills are essential.",
    "Purpose: Instruction on how to prepare and execute the VAT gap estimation model (VGEM) of the IMF's Revenue Administration Gap Analysis Program (RA-GAP).",
    "Course broken into five modules covering:",
    "Prepare the data inputs for VGEM.",
    "Produce and interpret the results from VGEM.",
    "Diagnose and correct for errors that might affect the results."
  ],
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  },
  "generatedAtUtc": "2026-09-29T19:09:21.787Z"
}