## 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/ce/2025/tpatce25-05)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ce/2025/tpatce25-05/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ce/2025/tpatce25-05/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ce/2025/tpatce25-05/bundle-manifest.json)

## Bibliographic details
- Session: CE 25.05
- Location: Kuwait City, Kuwait
- Dates: January 19-23, 2025 (1 week)
- Delivery method: In-person Training
- Primary language: English
- Interpretation language: Arabic
- Status: Deadline passed

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### Logistics and Delivery
- Session No.: CE 25.05
- Location: Kuwait City, Kuwait
- Date: January 19-23, 2025 (1 week)
- Delivery Method: In-person Training
- Primary Language: English
- Interpretation Language: Arabic
- Organized by: Fiscal Affairs Department (training program)

### Target Audience and Qualifications
- Target audience:
  - Senior officials from ministries of finance and tax administrations whose responsibilities include advising ministers on tax policy issues or managing tax administration.
  - Officials with duties including policy analysis and evaluation; drafting policy proposals; drafting tax laws; and, in tax administrations, managing organizational issues, strategic planning, information technology, and other major operational functions.
- Qualifications:
  - Participants involved in policy areas: expected to have a degree in economics, law, or a related field, and experience in producing analytical reports.
  - Participants involved in tax administration areas: expected to be senior managers from the top two levels of their agency.

### Course Description — Scope and Approach
- Purpose:
  - Designed to broaden participants’ knowledge of the main challenges governments face in designing, administering, and monitoring a modern tax system.
  - Briefly outlines theoretical underpinnings of tax policymaking and discusses in detail practice and implementation, with emphasis on the region the course is directed to.
- Teaching methods:
  - Lectures, Q&A sessions, and workshops.
  - Participants are encouraged to share experiences in developing strategies to improve tax systems and their implementation and administration.
- Key linkages emphasized:
  - Establishing linkages between tax policy and administration and showing how functions feed into one another.

### Topics and Technical Coverage
- Reviews and design issues for major taxes in modern tax systems:
  - Broad-based consumption taxes
  - Income taxes
  - Property taxes
  - Excises
  - Small business tax regimes
- Contextual approaches:
  - Tax policymaking and administration in resource-rich countries, fragile countries, and countries in economic blocs/customs‑unions
  - International taxation topics including taxation of the digital economy and taxation of multinational enterprises
- Organization and operations of tax administrations:
  - Management of tax compliance
  - Organizational and operational experiences within and beyond the region
- Emerging and topical issues:
  - Overview of emerging issues in tax policy and administration and implications for regional tax systems

### Course Objectives — Expected Competencies on Completion
- Summarize key tax policy design principles and their implications for tax administrations, including how to link tax policy and tax administration and how functions feed into one another.
- Identify the core elements of major taxes in modern tax systems, such as broad-based consumption and income taxes, property taxes, or small business tax regimes.
- Recognize the impact and consequences of specific policies usually in place in some countries, including:
  - reduced rates
  - exemptions
  - tax incentives
  - delay in refund tax credits and restrictions to input tax deductions in the VAT or expenses in the CIT
- Identify main problems affecting international taxation and understand tools to reduce them, including:
  - transfer pricing regulations
  - exchange of information among countries
  - the on‑going international corporate tax reform
- Describe and analyze the organization and core functions of modern tax administrations, and key challenges and approaches to managing tax compliance.
- Summarize common barriers and approaches to tax system reform, including the formulation of a Medium-Term Revenue Strategy (MTRS).
- Understand new tools for assessment and analysis of a tax system, including:
  - Tax Administration Diagnostic Assessment Tool (TADAT)
  - Revenue Administration Gap Analysis Program (RA-GAP)
  - Tax Expenditure Assessment Tool
  - International Survey on Revenue Administration (ISORA)

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## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Executive Training 2 on Fiscal Policy Considerations (FPA)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fpcce26-16)
- [Institutional Sector Accounts-Advanced - Blended (ISA-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/hq/2027/isa-ahq27-02)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2025/tpatce25-05_