## Revenue Administration Gap Analysis

## Source details

**Canonical URL:** [Revenue Administration Gap Analysis](https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2025/sa25-29)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/sa/2025/sa25-29/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/sa/2025/sa25-29/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/sa/2025/sa25-29/bundle-manifest.json)

## Bibliographic details
- Session: SA 25.29
- Location: Andhra Pradesh, India
- Dates: July 7-11, 2025 (1 week)
- Delivery method: In-person Training
- Primary language: English

---

### Invitation and Logistics
- Session No.: SA 25.29
- Location: Andhra Pradesh, India
- Date: July 7-11, 2025 (1 week)
- Delivery Method: In-person Training
- Primary Language: English

### Target Audience and Qualifications
- Target Audience: Officials currently or potentially responsible for tax gap estimation or risk management, with experience in the collection, analysis, or use of revenue administration data.
- Qualifications:
  - 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 the tax administration databases.

### Course Description
- Purpose:
  - Provide tax administrators and stakeholders with measures of the amount of tax revenues lost due to taxpayer non-compliance and avoidance, and the impact of government tax policy choices.
  - Assist countries to improve capacity to estimate and analyze tax gaps, and to understand drivers of tax gap changes and trends.
- Program (RA-GAP) focus:
  - Improve countries' capacity to estimate and analyze tax gaps.
  - Provide understanding of drivers of tax gap changes and trends.
- Teaching approach:
  - Curriculum combining methodology, international good practices, and practical guidance.
  - Interactive work sessions to promote discussions and exchange of experiences within the context of tax administration realities.

### Curriculum and Core Components
- The course will offer a curriculum that includes:
  - (i) A thorough introduction to the methodology, development, and international good practices of tax gap analysis.
  - (ii) Guidance on the Value Added Tax (VAT), gap estimation methods.
  - (iii) Strategies for building capacity in tax gap estimation.
  - (iv) Insights into how tax gap estimation can be integrated with tax compliance management.

### Course Objectives
- Enhance participants' understanding of tax gap estimation for Value Added Tax (VAT).
- Present the pros and cons of various estimation methodologies, encouraging a 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.

---


## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [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/sa/2025/sa25-29_