Cancelled: Tax Policy and Administration: Theory and Practice
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- Cancelled: Tax Policy and Administration: Theory and Practice
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Bibliographic details
- Session: AT 26.28
- Location: Ebene, Mauritius
- Dates: December 14-18, 2026 (1 week)
- Delivery method: In-person Training
- Primary language: English
- Interpretation language: French Portuguese
Status and Session Details
- Cancelled
- Session No.: AT 26.28
- Location: Ebene, Mauritius
- Date: December 14-18, 2026 (1 week)
- Delivery Method: In-person Training
- Primary Language: English
- Interpretation Language: French Portuguese
Target Audience
- Senior officials from ministries of finance and tax administrations whose responsibilities include advising ministers on tax policy issues or managing tax administration.
Qualifications
- Participants involved in policy areas are expected to have a degree in economics, law, or a related field, and experience in producing analytical reports.
- Participants involved in tax administration areas are expected to be senior managers from the top two levels of their agency.
Course Description
- This course, presented by the Fiscal Affairs Department in collaboration with the Africa Training Institute, is designed to broaden participants' knowledge of the main challenges governments face in designing, administering, and monitoring modern tax systems.
- The course outlines the theoretical underpinnings of tax policy making and discusses in detail its practical implementation, with emphasis on issues relevant to the region.
- Participants are encouraged to share their country experiences in developing and implementing strategies to strengthen tax systems.
Course Objectives
- Summarize key tax policy design principles and their implications for tax administration, including linkages between tax policy and administration.
- Identify the core elements of major taxes in modern tax systems, including income taxes, consumption taxes, property taxes, and small business regimes.
- Recognize the impact of specific tax policy measures such as exemptions, incentives, and tax credit restrictions.
- Identify key international taxation challenges and tools to address them, including transfer pricing and international tax cooperation.
- Describe the organization and core functions of modern tax administrations and approaches to managing tax compliance.
- Summarize barriers and approaches to tax system reform, including Medium-Term Revenue Strategies.
- Understand tools used to assess tax systems, including TADAT, RA-GAP, ISORA, and tax expenditure assessments.
References