{
  "title": "Tax Policy and Administration: Theory and Practice (TPAT)",
  "sourceUrl": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/tpatat27-11",
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  "summary": "Tax Policy and Administration: Theory and Practice Training Program Qualifications A degree in economics, law, or a related field, along with practical tax experience is expected.",
  "publishDate": "2026-08-25",
  "sections": [
    {
      "heading": "Program Qualifications",
      "content": "- A degree in economics, law, or a related field, along with practical tax experience is expected.\n- Tax administration officials are expected to be senior managers (i.e., top two levels of their agency)."
    },
    {
      "heading": "Target Audience",
      "content": "- Senior officials from ministries of finance and tax administrations with responsibilities that include:\n  - Analyzing/advising on tax policy issues.\n  - Managing tax administration.\n  - Drafting policy proposals and tax laws.\n  - Ensuring tax compliance."
    },
    {
      "heading": "Course Description",
      "content": "- The course aims to enhance understanding of the challenges in designing, administering, and monitoring modern tax systems.\n- It outlines theoretical foundations of tax policymaking while delving into practical implementation.\n- Participants are encouraged to share their experiences.\n- The course explains tax policy design principles and their implications for tax administration.\n- It addresses the design and administration challenges related to key tax types, including:\n  - Broad-based consumption and income taxes.\n  - Property taxes.\n  - Excises.\n- The course examines the organization and operations of tax administrations, emphasizing tax compliance management and drawing from regional and global experiences.\n- Topical issues covered include the digital economy and multinational enterprises."
    },
    {
      "heading": "Course Objectives",
      "content": "- Upon completion, participants should be able to:\n  - 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.\n  - 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).\n  - Describe the organization and functions of modern tax administrations, including challenges in managing tax compliance, barriers to reform, and implementation of compliance improvement strategies.\n  - Identify tools available for assessing tax systems, evaluating policies, and examining tax outcomes."
    }
  ],
  "bullets": [
    "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).",
    "Senior officials from ministries of finance and tax administrations with responsibilities that include:",
    "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:",
    "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.",
    "Upon completion, participants should be able to:"
  ],
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  },
  "generatedAtUtc": "2026-09-29T16:52:45.242Z"
}