Modèle d'estimation de l'écart de TVA RA-GAP from edX

Dans ce cours en ligne, vous découvrirez les notions théoriques sur lesquelles repose la conception du modèle d'estimation de l’écart de taxe sur la valeur ajoutée (TVA) du Programme d’analyse des écarts du Fonds monétaire international à l’intention des administrations fiscales ; en outre, vous apprendrez à utiliser ce modèle afin de produire vos propres estimations de l’écart de TVA. Vous vous familiariserez avec sa structure générale et le mode d'interaction de ses composantes. Vous apprendrez quelles sont les données nécessaires au modèle ainsi que la façon de les établir et vous verrez comment le modèle les utilise pour calculer la TVA potentielle, qui est comparée à la TVA effective pour déterminer l’écart de TVA.

Le cours en ligne comprend cinq composantes principales, qualifiées de modules. Le premier module commence par donner un aperçu général du concept d’écart fiscal, puis expose la théorie sur laquelle s’appuie la conception du modèle d'estimation de l’écart de TVA. Le deuxième module explique comment les divers systèmes de TVA doivent être intégrés au modèle. Le troisième module donne des indications sur l’établissement des différentes mesures de la TVA effective en vue de leur intégration au modèle et explique pourquoi elles sont nécessaires. Le quatrième module est consacré à l’élaboration des données statistiques dont on a besoin pour calculer l’assiette de la TVA potentielle et indique comment elle est intégrée au modèle. Le dernier module montre comment exécuter le modèle pour obtenir les résultats et, surtout, comment les analyser et les interpréter.

En bref, le cours est conçu pour permettre aux pays d’effectuer régulièrement et sur la même base des estimations de l’écart de TVA en se servant du modèle d'estimation de l'écart de TVA du programme RA-GAP du FMI, qui est bien établi.

Ce cours en ligne est offert par le FMI avec le soutien financier du gouvernement japonais.

What's inside

Learning objectives

À la fin du cours, vous serez en mesure de faire ce qui suit:
* expliquer en quoi consistent l’écart fiscal et ses composantes.
* expliquer les différentes composantes du modèle ra-gap du fmi.

* préparer les feuilles de calcul et les données à saisir dans le modèle.
* interpréter les résultats du modèle.
* diagnostiquer les problèmes de données et de modélisation susceptibles de fausser les résultats du modèle.

À la fin du cours, vous serez en mesure de faire ce qui suit:
* expliquer en quoi consistent l’écart fiscal et ses composantes.
* expliquer les différentes composantes du modèle ra-gap du fmi.
* préparer les feuilles de calcul et les données à saisir dans le modèle.
* interpréter les résultats du modèle.
* diagnostiquer les problèmes de données et de modélisation susceptibles de fausser les résultats du modèle.

Good to know

Know what's good

, what to watch for

, and possible dealbreakers

Possiblement utile pour un pays souhaitant comprendre l’écart de TVA

Enseigne les compétences fondamentales en matière d’estimation de l’écart de TVA

Le modèle RA-GAP du FMI permet des estimations régulières et standardisées de l’écart de TVA

Nécessite l’accès à des données fiables et à jour

Destiné aux personnes ayant une compréhension de base de la théorie économique et de la modélisation

Activities

Be better prepared before your course. Deepen your understanding during and after it. Supplement your coursework and achieve mastery of the topics covered in Modèle d'estimation de l'écart de TVA RA-GAP with these activities:

Review Tax Policy Management

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Review current tax policy management knowledge to build a strong foundation.

Browse courses on Public Finance

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Read journal articles and books on tax policy management.
Attend workshops or lectures on tax policy management (Optional).
Discuss tax policy management concepts with peers or mentors.

Learn about the IMF's Revenue Administration Gap (RA-GAP) Model

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Follow tutorials to gain an in-depth understanding of the RA-GAP model for estimating tax gaps.

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Watch online tutorials and read documentation on the RA-GAP model.
Complete online exercises and simulations on the RA-GAP model.
Attend workshops or webinars on the RA-GAP model (Optional).

Attend a VAT Gap Estimation Workshop

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Attend workshops to gain practical knowledge and insights from experts on VAT gap estimation.

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Identify and register for relevant VAT gap estimation workshops.
Actively participate in the workshop sessions.

Five other activities

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Practice Value-Added Tax (VAT) Calculations

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Practice VAT calculations to improve understanding of VAT concepts and their application.

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Solve various VAT calculation problems using provided datasets.
Create your own VAT calculation problems and solve them.

Network with Tax Professionals

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Expand your professional network by attending events and connecting with tax professionals to exchange ideas and learn about current practices in VAT gap estimation.

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Attend conferences, seminars, and other networking events related to tax administration.
Introduce yourself to other tax professionals and exchange contact information.

Discuss VAT Gap Estimation Techniques

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Engage in discussions with peers to exchange knowledge and perspectives on different VAT gap estimation techniques.

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Join or start a peer discussion group on VAT gap estimation.
Participate in discussions, share ideas, and ask questions.

VAT Gap Analysis Report

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Conduct a VAT gap analysis using the RA-GAP model and present the findings in a comprehensive report to showcase understanding and analytical skills.

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Gather and prepare data for the RA-GAP model.
Run the RA-GAP model to estimate the VAT gap.
Analyze the results and identify areas for improvement.
Write a comprehensive report summarizing the findings.

Mentor Junior Tax Professionals

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Share your knowledge and expertise by mentoring junior tax professionals to enhance their understanding and skills in VAT gap estimation.

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Identify junior tax professionals who need mentorship.
Provide guidance and support on VAT gap estimation techniques.

Career center

Learners who complete Modèle d'estimation de l'écart de TVA RA-GAP will develop knowledge and skills that may be useful to these careers:

Data Analyst

Data Analysts collect, clean, and analyze data to identify trends and patterns. They may also be responsible for developing data visualization tools. The RA-GAP VAT Gap Estimation Model course may be helpful to you as it provides a detailed overview of VAT gap estimation techniques and the RA-GAP VAT Gap Estimation Model itself, which will be useful knowledge for you.

See salaries and explore the career path for Data Analyst

Data Scientist

Data Scientists use data to solve business problems. They may also be responsible for developing machine learning models and artificial intelligence applications. The RA-GAP VAT Gap Estimation Model course may be helpful to you as it provides a deep understanding of the theoretical principles that underpin VAT gap estimation, as well as how to use the RA-GAP VAT Gap Estimation Model to produce your own estimates of the VAT gap. This knowledge may be useful to you if you are using data to solve business problems related to VAT.

See salaries and explore the career path for Data Scientist

Statistician

Statisticians collect, analyze, and interpret data. They may also be responsible for developing statistical models and forecasting trends. The RA-GAP VAT Gap Estimation Model course may be useful to you as it provides a comprehensive understanding of the theoretical principles that underpin VAT gap estimation, as well as how to use the RA-GAP VAT Gap Estimation Model to produce your own estimates of the VAT gap. This knowledge may be useful to you if you are collecting, analyzing, or interpreting data on VAT.

See salaries and explore the career path for Statistician

Policy Analyst

Policy Analysts develop and evaluate public policies. They may also be responsible for providing advice to policymakers on the impact of policies. The RA-GAP VAT Gap Estimation Model course may be of interest to you as it can provide you with a detailed understanding of VAT gap estimation techniques and the RA-GAP VAT Gap Estimation Model itself, which could be useful if you are developing or evaluating policies related to VAT.

See salaries and explore the career path for Policy Analyst

Actuary

Actuaries use mathematical and statistical techniques to assess risk and uncertainty. They may also be responsible for developing insurance policies and pricing financial products. The RA-GAP VAT Gap Estimation Model course provides a detailed overview of VAT gap estimation techniques and the RA-GAP VAT Gap Estimation Model itself, which will be useful knowledge for you.

See salaries and explore the career path for Actuary

Auditor

Auditors examine financial records to ensure that they are accurate and compliant with regulations. They may also be responsible for providing consulting services to clients. The RA-GAP VAT Gap Estimation Model course may be helpful to you as it provides a detailed overview of VAT gap estimation techniques and the RA-GAP VAT Gap Estimation Model itself, which will be useful knowledge for you.

See salaries and explore the career path for Auditor

Tax Policy Analyst

Tax Policy Analysts are responsible for developing and evaluating tax policies. They may also be responsible for providing advice to policymakers on the impact of tax policies. The RA-GAP VAT Gap Estimation Model course may be of interest to you as it can provide you with a detailed understanding of VAT gap estimation techniques and the RA-GAP VAT Gap Estimation Model itself, which could be useful if you are developing or evaluating policies related to VAT.

See salaries and explore the career path for Tax Policy Analyst

Tax Economist

Tax Economists research the economic effects of taxation. They may also be responsible for providing advice to policymakers on the design of tax policies. The RA-GAP VAT Gap Estimation Model course may be useful to you as it provides a comprehensive understanding of the theoretical principles that underpin VAT gap estimation, as well as how to use the RA-GAP VAT Gap Estimation Model to produce your own estimates of the VAT gap. This knowledge may be useful to you if you are researching the economic effects of VAT or providing advice on the design of VAT policies.

See salaries and explore the career path for Tax Economist

Tax Auditor

Tax Auditors are responsible for examining financial records to ensure that taxpayers are complying with tax laws. They may also be responsible for conducting investigations into suspected tax fraud. The RA-GAP VAT Gap Estimation Model course provides a detailed overview of VAT gap estimation techniques and the RA-GAP VAT Gap Estimation Model itself, which will be useful knowledge for you.

See salaries and explore the career path for Tax Auditor

Research Analyst

Research Analysts conduct research on a variety of topics, including economics, finance, and public policy. They may also be responsible for writing reports and making presentations on their findings. The RA-GAP VAT Gap Estimation Model course may be helpful to you as it provides a deep understanding of the theoretical principles that underpin VAT gap estimation, as well as how to use the RA-GAP VAT Gap Estimation Model to produce your own estimates of the VAT gap. This knowledge may be useful to you if you are conducting research on VAT or other tax-related topics.

See salaries and explore the career path for Research Analyst

Tax Accountant

Tax Accountants prepare tax returns and advise clients on tax matters. They may also be responsible for representing clients before tax authorities. The RA-GAP VAT Gap Estimation Model course may be helpful to you as it provides a comprehensive understanding of the theoretical principles that underpin VAT gap estimation, as well as how to use the RA-GAP VAT Gap Estimation Model to produce your own estimates of the VAT gap. This knowledge may be useful to you if you are responsible for preparing VAT returns or providing tax advice to clients.

See salaries and explore the career path for Tax Accountant

Tax Manager

Tax Managers are responsible for managing all aspects of an organization's tax affairs, including tax planning, compliance, and audits. They may also be responsible for providing tax advice to other departments within the organization. The RA-GAP VAT Gap Estimation Model course may be useful to you because it can provide you with a deep understanding of the theoretical principles that underpin VAT gap estimation, as well as how to use the RA-GAP VAT Gap Estimation Model to produce your own estimates of the VAT gap. This knowledge may be helpful to you if you are responsible for managing VAT compliance or if you need to provide tax advice to clients.

See salaries and explore the career path for Tax Manager

Economist

Economists study the production, distribution, and consumption of goods and services. They may also be responsible for developing economic models and forecasting economic trends. The RA-GAP VAT Gap Estimation Model course provides a structured overview of VAT gap estimation techniques and the RA-GAP VAT Gap Estimation Model itself, which is useful knowledge for Economists.

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Management Consultant

Management Consultants provide advice to businesses on how to improve their operations. They may also be responsible for implementing new strategies or programs. The RA-GAP VAT Gap Estimation Model course may be helpful to you as it provides a thorough understanding of VAT gap estimation techniques and the RA-GAP VAT Gap Estimation Model itself, which could be useful if you are advising businesses on tax matters or implementing new tax strategies.

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Financial Analyst

Financial Analysts provide investment advice to individuals and institutions. They may also be responsible for managing investment portfolios. The RA-GAP VAT Gap Estimation Model course may be helpful to you if you are interested in financial analysis, as it can provide you with a deeper understanding of VAT gap estimation techniques and the RA-GAP VAT Gap Estimation Model itself.

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Modèle d'estimation de l'écart de TVA RA-GAP

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