Training Catalog Course Details

Upon completion of this course, participants should be able to: 

• Describe what is meant by institutional governance in tax administration and the key internal and external dimensions of governance. 
• Recognize how the principles of accountability and transparency influence the design of tax administration frameworks for addressing governance vulnerabilities. 
• Describe key components that make up the institutional settings of a tax administration.  
• Recognize the governance safeguards that allow a tax administration to be effective, impartial and not subject to political interference.  
• Explain the importance of external oversight and the mechanisms for ensuring that community confidence in the tax system is maintained. 
• Understand the essential elements of an internal governance framework for a tax administration. 
• Identify the internal governance responsibilities of executives and managers in a tax administration.  
• Describe key organizational considerations in the development and implementation of an internal governance framework. 
• Describe the various kinds of risks that a tax administration may be required to anticipate and prepare to manage. 
• Explain why a system of internal controls is important in a tax administration.