## 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/vgapxol26-229)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-229/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-229/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-229/bundle-manifest.json)

## Bibliographic details
- Session: OL 26.229
- Location: Course conducted online
- Dates: May 1, 2026 - April 15, 2027 (50 weeks)
- Delivery method: Online Training
- Primary language: French
- Status: Apply online by April 1, 2027

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### Training program and logistics
- 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.

### Qualifications and prerequisite skills
- 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.

### Course description and structure
- 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:
  - an overview of the VAT gap modeling framework;
  - using the VAT gap estimation model;
  - measuring actual VAT;
  - constructing the potential VAT base; and
  - running the model, interpreting the results, and troubleshooting.

### Course objectives (learning outcomes)
- 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=OL26.229F)
- [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)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vgapxol26-229_