## Revenue Administration GAP Analysis (VGAPx)

## Source details

**Canonical URL:** [Revenue Administration GAP Analysis (VGAPx)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2024/vgapxsa24-23)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/sa/2024/vgapxsa24-23/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/sa/2024/vgapxsa24-23/index.json)
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## Bibliographic details
- Session: SA 24.23
- Location: New Delhi, India
- Dates: April 29, 2024 - May 3, 2024 (1 week)
- Delivery method: In-person Training
- Primary language: English

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### Qualifications
- No formal qualifications are necessary.
- Ideally participants should have experience in a revenue authority, and in the collection, analysis, or use of revenue administration data.
- Desirable background: knowledge of the tax policy structure, tax administration practices, National Accounts statistics and micro-data available in tax administration databases.

### Course description and curriculum
- Purpose: Tax gap analysis provides tax administrators and their stakeholders with a measure of the amount of tax revenues lost due to taxpayer non-compliance and avoidance, and the impact of government tax policy choices.
- Program goal: The IMF's Revenue Administration Gap Analysis Program (RA-GAP) aims to assist countries improve their capacity to estimate and analyze tax gaps, including the understanding of the drivers of tax gap changes and trends.
- Curriculum components:
  - A thorough introduction to the methodology, development, and international good practices of tax gap analysis.
  - Guidance on Value Added Tax (VAT), Corporate Income Tax (CIT), and Personal Income Tax (PIT) gap estimation methods.
  - Strategies for building capacity in tax gap estimation.
  - Insights into integrating tax gap estimation with tax compliance management.
- Format: Interactive work sessions to promote extensive and engaging discussions among participants, facilitating exchange of experiences and deeper understanding within the context of tax administration realities.

### Course objectives
- Enhance participants' understanding of tax gap estimation for key taxes such as Corporate Income Tax (CIT), Personal Income Tax (PIT) and Value Added Tax (VAT).
- Present the pros and cons of various estimation methodologies, encouraging critical discussion on identifying the most effective approach.
- Formulate strategies to augment capacity development in tax gap estimation, tailored to local conditions.
- Outline the services offered by the RA-GAP team and explore potential avenues for future collaboration in tax gap estimation and revenue performance analysis.

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## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Vulnerability Diagnostics (VDS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/jv/2026/vdsjv26-38)
- [Macro-relevant Environment and Climate Change Statistics (CCS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/hq/2027/ccshq27-01)
- [Investor Relations and Sovereign Bond Issuance (LCBM)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2026/lcbmsa26-44)
- [Fintech Market Development and Policy Implications (FINTECH)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/st/2026/fintechst26-23)
- [Advanced Government Finance Statistics (GFS-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/gfs-ace26-45)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2024/vgapxsa24-23_