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Fiscal Policy

Tax Policy and Administration: Theory and Practice (TPAT)

Deadline passed

Session No.: CE 20.02

Location: Kuwait City, Kuwait

Date: January 26-30, 2020 (1 week)

Primary Language: English

Interpretation Language: Arabic

    Target Audience

    Senior officials from ministries of finance and tax administrations whose responsibilities include advising ministers on tax policy issues or managing tax administration, or officials from central banks working in areas related to the design of tax systems. Their duties are likely to include policy analysis and evaluation; drafting policy memos; drafting tax laws; and in tax administration managing organizational issues, strategic planning, and information technology.

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    Participants involved in policy areas are expected to have a degree in economics, law, or a related field, experience in producing analytical reports, and proficiency in Microsoft Excel. Participants involved in tax administration areas are expected to be senior managers from the top two levels of their agency.

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    Course Description

    This course, presented by the Fiscal Affairs Department, is designed to broaden participants’ knowledge of the main difficulties for government in designing, administering, and monitoring a modern tax system. It briefly outlines the theoretical underpinnings of tax policymaking and discusses in detail its practice and implementation with an emphasis on the region the course is directed to. Participants are encouraged to share their experiences and develop strategies to improve their tax systems and how they are implemented and administered. Through lectures and workshops, the course:

    • provides an overview of policy design principles and their implications for tax administration—establishing linkages between tax policy and administration and how each function feeds into the other;
    • reviews design issues for major taxes that form modern tax systems (e.g., broad-based consumption and income taxes, property taxes, small business tax regimes) and discusses approaches to tax policy-making in specific economic and
    • institutional settings, such as resource-rich countries and countries in economic blocs/customs unions;
    • discusses the organization of tax administrations, drawing on experiences within and beyond the region; and
    • examines the challenges in structuring a modern tax system.
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    Course Objectives

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

    • Summarize key tax policy design principles and their implications for tax administrations, such as how to link tax policy and tax administration; how each function feeds into the other; and how design principles may differ in different economic settings, perhaps comparing resource-rich countries with other countries.
    • Identify the core elements of the major taxes in modern tax systems, such as broad-based consumption and income taxes, property taxes, or small business tax regimes.
    • Recognize the impact and consequences of specific policies usually in place in some countries (reduced rates; exemptions; tax incentives; delay in refund tax credits such as the VAT; restriction to input tax deductions in the VAT or expenses in the CIT; etc.)
    • Identify the main problems affecting international taxation and the tools to reduce them (transfer pricing regulations, exchange of information among countries, etc.)
    • Describe and analyze the organization of modern tax administrations, their principal functions, and common barriers and approaches to their reform, including the formulation of a Medium-Term Revenue Strategy (MTRS).
    • Assess tax policy and administration from different perspectives, such as a holistic approach, a micro-approach (e.g., by tax source), or by tax administration function.
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