Tax Policy and Administration: Theory and Practice (TPAT)
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Bibliographic details
- Session: CT 25.06
- Location: Dalian, China
- Dates: June 23-27, 2025 (1 week)
- Delivery method: In-person Training
- Primary language: English
- Status: Deadline passed
Course logistics and target audience
- Session No.: CT 25.06
- Location: Dalian, China
- Date: June 23-27, 2025 (1 week)
- Delivery Method: In-person Training
- Primary Language: English
- Target Audience:
- Senior officials from ministries of finance and tax administrations whose responsibilities include advising ministers on tax policy issues or managing tax administration.
- Duties likely to include policy analysis and evaluation; drafting policy proposals; drafting tax laws; and in tax administrations strategic planning and managing organizational, information technology, tax compliance and other major operational functions issues.
Qualifications for participants
- Participants involved in policy areas:
- Expected to have a degree in economics, law, or a related field, and experience in producing analytical reports.
- Participants involved in tax administration areas:
- Expected to be senior managers from the top two levels of their agency.
Course description — scope and instructional approach
- Presented by the Fiscal Affairs Department.
- Designed to broaden participants’ knowledge of the main challenges governments face in designing, administering, and monitoring a modern tax system.
- Approach:
- 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.
- Encourages participants to share experiences in developing strategies to improve their tax systems and how they are implemented and administered.
- Uses lectures, Q&A sessions and workshops.
- Core substantive coverage:
- Overview of policy design principles and their implications for tax administration — establishing linkages between tax policy and administration and showing how functions feed into one another.
- Design and administration issues for major taxes that form modern tax systems (e.g., broad-based consumption and income taxes, property taxes, excises, and small business tax regimes).
- Approaches to tax policymaking and administration in specific economic and institutional settings, such as resource-rich countries, fragile countries, and countries in economic blocs/customs unions.
- International taxation topics (e.g., taxation of the digital economy, taxation of multinational enterprises).
- Organization and operations of tax administrations and the management of tax compliance, drawing on experiences within and beyond the region.
- Overview of emerging and topical issues in tax policy and administration and their implications for tax systems in each region.
Course objectives — expected participant competencies upon completion
- Summarize key tax policy design principles and their implications for tax administrations, including:
- How to link tax policy and tax administration.
- How functions feed into one another.
- How design principles may differ in different economic settings.
- Identify the core elements of the major taxes in modern tax systems, such as:
- Broad-based consumption and income taxes, property taxes, and small business tax regimes.
- Recognize the impact and consequences of specific policies usually in place in some countries, including:
- Reduced rates, exemptions, tax incentives, delay in refund tax credits and restrictions to input tax deductions in the VAT or expenses in the CIT, etc.
- Identify the main problems affecting international taxation and understand the tools to reduce them, including:
- Transfer pricing regulations and exchange of information among countries, as well as the on-going international corporate tax reform.
- Describe and analyze the organization and core functions of modern tax administrations, and the key challenges and approaches to managing tax compliance.
- Summarize common barriers and approaches to tax system reform, including the formulation of a Medium-Term Revenue Strategy (MTRS).
- Understand new tools for the assessment and analyses of a tax system, including:
- The Tax Administration Diagnostic Assessment Tool (TADAT), Revenue Administration Gap Analysis Program (RA-GAP), Tax Expenditure Assessment Tool, International Survey on Revenue Administration (ISORA), etc.
References