Revenue Administration GAP Analysis (VGAPx)
Invitation
Session No.: SA 24.23
Location: New Delhi, India
Date: April 29, 2024 - May 3, 2024 (1 week)
Delivery Method: In-person Training
Primary Language: English
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
No formal qualifications are necessary, but ideally participants should have experience in a revenue authority, and in the collection, analysis, or use of revenue administration data. It would be desirable that the participants have knowledge of the taxpolicy structure, tax administration practices, National Accounts statistics and micro-data available in the tax administration databases.¿
Course Description
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. It is critical for countries seeking to improve revenue administration's effectiveness, and consequently countries' revenue performance. 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.
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), Corporate Income Tax (CIT), and Personal Income Tax (PIT), gap estimation methods; (iii) strategies for building capacity in tax gap estimation; and (iv) insights into how tax gap estimation can be integrated with tax compliance management. Interactive work sessions will promote extensive and engaging discussions among participants, facilitating the exchange of experiences and enabling a deeper understanding of the course's core objectives within the context of tax administration realities.
Course Objectives
The course aims to:
- Enhance participants' understanding of tax gap estimation for key taxes such as Corporate Income Tax (CIT), and Personal Income Tax (PIT) and 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.
Cyber Risk Supervision (CRS)
English | January 20-24, 2025 | In-person Training | New Delhi, India
Apply online by November 12, 2024
Strengthening Revenue Administration for Gender Equality
English | December 9-11, 2024 | In-person Training | New Delhi, India
Apply online by November 13, 2024
Cyber Risk Supervision - Path to Operational Resilience (CRS)
English (Arabic) | January 12-16, 2025 | In-person Training | Kuwait City, Kuwait
Apply online by November 14, 2024
Tax Policy and Administration: Theory and Practice (TPAT)
English (Arabic) | January 19-23, 2025 | In-person Training | Kuwait City, Kuwait
Apply online by November 14, 2024
Fiscal Sustainability (FS)
English | April 14-25, 2025 | In-person Training | Singapore, Singapore
Apply online by November 15, 2024