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VGAPx

RA-GAP - Tax Gap Analysis (VGAPx)

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Session No.: OL 21.153

Location: Course conducted online

Date: September 1, 2021 - April 15, 2022 (33 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.

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    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.

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    Course Description

    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.

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    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.
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