About this courseSkip About this course
The online course comprises five main components, or modules. The first module starts by providing some general background on the concept of tax gaps, and then covers the theory behind the design of the VAT gap estimation model. The second module moves on to looking at the various policy structures of a VAT are to be input into the model. The third module provides instructions on how various measures of actual VAT are to be prepared for use in the model, and the reason for why these measures are needed. The fourth module focusses on the compilation of the statistical data needed to construct the potential VAT base, and how this potential VAT base is input into the model. The final module then returns to the model and demonstrates how to execute the model to obtain your results, and, more importantly, how to review and interpret those results.
In short, this course is designed to enable countries to produce VAT gap estimates on a regular and consistent basis, using the VAT gap estimation model of the IMF’s RA-GAP program; which is a well-established tax gap model.
This online course is offered by the IMF with financial support from the Government of Japan.
What you'll learnSkip What you'll learn
- Explain what the tax gap is, and its components.
- Explain the different components of the IMF RA-GAP VAT gap model.
- Prepare the worksheets and data inputs for the model.
- Interpret the results from the model.
- Diagnose data and modelling issues that might be affecting the model results.
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