Tax Policy and Administration: Theory and Practice
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- Tax Policy and Administration: Theory and Practice
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Bibliographic details
- Published: July 22, 2025
Upcoming offerings
| Start date | End date | Location | Delivery Method | Session No. | Primary & (Interpretation) language | Apply |
|---|---|---|---|---|---|---|
| October 26, 2026 | October 30, 2026 | Shenzhen, China | [[In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | CT 26.20 | English | Deadline passed |
| December 14, 2026 | December 18, 2026 | Ebene, Mauritius | [[In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | AT 26.28 | English (French, Portuguese) | Cancelled |
| March 1, 2027 | March 5, 2027 | Ebene, Mauritius | [[In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | AT 27.11 | English (French) | Apply online by January 15, 2027 |
Overview
- The course aims to enhance understanding of the challenges in designing, administering, and monitoring modern tax systems.
- It outlines theoretical foundations of tax policymaking while delving into practical implementation.
- Participants are encouraged to share their experiences.
- The course explains tax policy design principles and their implications for tax administration.
- It addresses the design and administration challenges related to key tax types (e.g., broad-based consumption and income taxes, property taxes, excises).
- The course examines the organization and operations of tax administrations, emphasizing tax compliance management and drawing from both regional and global experiences.
- Topical issues (e.g., the digital economy, multinational enterprises) are also covered.
Target audience
- Senior officials from ministries of finance and tax administrations with responsibilities include analyzing/advising on tax policy issues; managing tax administration; drafting policy proposals and tax laws; and/or ensuring tax compliance.
Qualifications
- A degree in economics, law, or a related field, along with practical tax experience is expected.
- Tax administration officials are expected to be senior managers (i.e., top two levels of their agency).
Course objectives
Upon completion of this course, participants should be able to:
- Understand Tax Policy Design Principles and explore trade-offs. This includes the connection between tax policy design and administration, and how principles adapt to different economic contexts.
- Recognize the features of major taxes, including broad-based consumption and income taxes, property taxes, and small business tax regimes, as well as recognizing the consequences of specific policies (e.g., exemptions, tax incentives).
- Describe the organization and functions of modern tax administrations, including challenges in managing tax compliance, barriers to reform, and implementation of compliance improvement strategies.
- Identify tools available for assessing tax systems, evaluating policies, and examining tax outcomes.