RA-GAP VAT Gap Estimation Model

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RA-GAP VAT Gap Estimation Model (VGAPx)

This online course, presented by the Fiscal Affairs Department, provides instruction on how to prepare and execute 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; and running the model, interpreting the results, and troubleshooting.

Target Audience

Officials in ministries of finance and revenue administrations, involved in tax gap and revenue performance analysis, both central and local governments.

Qualifications

Participants are expected to have strong familiarity with government finances, value-added tax (VAT) design, and at least an intermediate level of familiarity with national accounts. Intermediate Microsoft Excel skills and access to a computer with a reliable Internet connection with a Google Chrome web browser are essential.

Course Objectives

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 be effecting the results.

Videos

RA-GAP - Tax Gap Analysis Video

This new course provides instruction on how to prepare the data for and execute the VAT gap estimation model (V-GEM) of the IMF’s Revenue Administration Gap Analysis Program (RA-GAP).

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