## Tax Policy and Administration: Theory and Practice (TPAT)

## Source details

**Canonical URL:** [Tax Policy and Administration: Theory and Practice (TPAT)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/tpatat27-11)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/at/2027/tpatat27-11/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/at/2027/tpatat27-11/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/at/2027/tpatat27-11/bundle-manifest.json)

## 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

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Apply Now](https://www-ins.imf.org/TAS/signon.aspx?pkey=AT27.11E)
- [Institutional Sector Accounts-Advanced - Blended (ISA-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/hq/2027/isa-ahq27-02)
- [Core Elements of Banking Supervision (CBS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/cbsat27-10)
- [Advanced Government Finance Statistics (GFS-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/gfs-ace26-45)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/tpatat27-11_