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Vitara- Institutional Governance

VITARA - Institutional Governance (VITARA-IGO)

Deadline passed

Session No.: OL 22.175

Location: Course conducted online

Date: May 1, 2022 - August 31, 2022 (18 weeks)

Delivery Method: Online Training

Primary Language: English

    Target Audience

    Executives and senior managers responsible for good governance in a tax administration or involved in the implementation of tax administration governance policies.

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    Access to a computer with a reliable Internet connection and a Google Chrome web browser is essential.

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    Course Description

    This course introduces the internal and external governance frameworks for tax administrations. It covers topics such as the principles of accountability and transparency, governance safeguards, external oversight, internal controls, governance responsibilities for senior leaders in a tax administration as well as organizational considerations in the development and implementation of the governance framework. This course is a joint initiative of four international organizations: Inter-American Center of Tax Administrations (CIAT), Intra-European Organisation of Tax Administrations (IOTA), International Monetary Fund (IMF), and Organisation for Economic Co-operation and Development (OECD).

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    Course Objectives

    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.
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