## Tax Policy and Administration: Theory and Practice

## Source details

**Canonical URL:** [Tax Policy and Administration: Theory and Practice](https://www.imf.org/en/capacity-development/training/icdtc/courses/tpat)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/courses/tpat/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/courses/tpat/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/courses/tpat/bundle-manifest.json)

## 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)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | [CT 26.20](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ct/2026/tpatct26-20) | 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)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | [AT 26.28](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2026/tpatat26-28) | 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)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | [AT 27.11](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/tpatat27-11) | English (French) | [Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=AT27.11E) 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.

---


## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [CT 26.20](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ct/2026/tpatct26-20)
- [AT 26.28](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2026/tpatat26-28)
- [AT 27.11](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/tpatat27-11)
- [Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=AT27.11E)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/courses/tpat_