Tax Policy and Administration: Theory and Practice (TPAT)
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Bibliographic details
- Session: AT 27.11
- Location: Ebene, Mauritius
- Dates: March 1-5, 2027 (1 week)
- Delivery method: In-person Training
- Primary language: English
- Interpretation language: French
- Status: Apply online by January 15, 2027 Deadline extended
Program 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).
Target Audience
- Senior officials from ministries of finance and tax administrations with responsibilities that include:
- Analyzing/advising on tax policy issues.
- Managing tax administration.
- Drafting policy proposals and tax laws.
- Ensuring tax compliance.
Course Description
- 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, including:
- 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 regional and global experiences.
- Topical issues covered include the digital economy and multinational enterprises.
Course Objectives
- Upon completion, participants should be able to:
- Understand Tax Policy Design Principles and explore trade-offs, including 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, and recognize 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