Thematic Area Fiscal Issues

Source details

The curriculum equips learners with the theoretical and practical skills to design, analyze, and implement effective fiscal and tax policies.
Coverage includes fiscal analysis, tax administration, public debt management, and public financial management.
Complex topics addressed include labor market informality, fuel subsidy reforms, inequality, and climate change.
Target learners include officials in ministries of finance, economy, planning, central banks, debt agencies, treasuries, and other government offices responsible for fiscal, debt, and tax policies.

Objective: Equip learners with theoretical knowledge and practical tools to design, analyze, and implement effective fiscal and tax policies that promote macroeconomic stability and sustainable growth while addressing contemporary challenges such as inequality and informality.
Courses and modules:
- Fiscal Policy Analysis (FPA)
- Fiscal Analysis and Forecasting (FAF)
- Tax Policy and Administration: Theory and Practice (TPAT)
- Fiscal Frameworks (FF)
- Fiscal Rules and Frameworks (FRF)
- Online: Revenue Forecasting and Analysis (RFAx)
- Online: Energy Subsidy Reform (ESRx)
- Reforming Fuel Subsidies (RFS)
- Informality: Policy Objectives, Options, and Constraints (POOC)
- International Issues in Tax Law Design (TLWD)
Target audience: Officials in ministries of finance, economy, planning, central banks, and other independent fiscal agencies seeking to enhance expertise in fiscal policy analysis, design, and implementation.

Objective: Provide analytical frameworks and practical tools for understanding public debt dynamics, conducting debt sustainability analyses, modeling public debt dynamics under uncertainty, and evaluating macroeconomic impacts of public investments and PPPs.
Courses and modules:
- Fiscal Sustainability (FS)
- Online: Projecting Public Debt – The Public Debt Dynamics Tool (DDTx) NEW
- Projecting Public Gross Financing Needs: The Public Debt Dynamics Tool with Gross Financing Needs (DDT-GFNx)
- Public Debt Sustainability and Debt Restructuring (DSDR)
- Online: Public Debt Dynamics Under Uncertainty (DDUx)
- Online: Public Debt, Investment, and Growth: The DIG and DIGNAR Models (DIGx)
- Online: Debt Sustainability Framework for Low Income Countries (LIC-DSFx)
- Debt Sustainability Framework for Low Income Countries (DSF-LIC)
- Sovereign Risk and Debt Sustainability Framework for Market Access Countries (SRDSF-MAC)
Target audience: Officials from ministries of finance, debt agencies, central banks, and other government agencies responsible for providing advice or implementing macroeconomic and debt policies.

Objective: Offer an overview of public financial management (PFM) systems and budgeting frameworks to achieve macroeconomic stability and inclusive growth, identify and mitigate fiscal risks, and improve institutions and governance.
Courses and modules:
- Online: Public Financial Management (PFMx)
- Budgeting for Priorities (BFP)
- Strengthening Financial Reporting (SFR)
- Assessing and Managing Fiscal Risks (AMFR)
- Fiscal Frameworks and Medium-Term Budgeting (FMTB)
- NEW Corporate Governance and Legal Frameworks of SOEs (SOE-CGLF)
- Public Financial Management Legal Frameworks (LFPFM)
- Fiscal Transparency and Governance (FTG)
- NEW Public Investment Management (PIM)
- NEW Public Debt: Law and Contracts (DCU)
- NEW Selected Issues in Fiscal Law and Governance (FLG)
- NEW Legal Foundations for Local Currency Bond Markets (LFLCBM)
Target audience: Officials from ministries of finance, treasuries, debt management offices, and other government offices involved in public financial management and assessing and managing fiscal risks.

Objective: Offer methodologies and practical tools essential for effective tax administration operations, including application of IMF diagnostic tools and models, planning and implementing tax administration reforms, managing compliance risks, and enhancing taxpayer services.
Courses and modules:
- Online: Virtual Training to Advance Revenue Administration (VITARA)
- Tax Administration Diagnostic Assessment Tool (TADAT)
- Online: RA-GAP VAT Gap Estimation Model (VGAPx)
Emphasis: Adapting best practices to country contexts to improve operational efficiency, increase revenue performance, and build trust in the tax system.
Target audience: Officials from domestic tax and revenue administrations, ministries of finance and economy, or equivalent seeking to enhance expertise in key tax and revenue issues.