## 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/ct/2025/tpatct25-06)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ct/2025/tpatct25-06/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ct/2025/tpatct25-06/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ct/2025/tpatct25-06/bundle-manifest.json)

## Bibliographic details
- Session: CT 25.06
- Location: Dalian, China
- Dates: June 23-27, 2025 (1 week)
- Delivery method: In-person Training
- Primary language: English
- Status: Deadline passed

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### Course logistics and target audience
- Session No.: CT 25.06
- Location: Dalian, China
- Date: June 23-27, 2025 (1 week)
- Delivery Method: In-person Training
- Primary Language: English
- Target Audience:
  - Senior officials from ministries of finance and tax administrations whose responsibilities include advising ministers on tax policy issues or managing tax administration.
  - Duties likely to include policy analysis and evaluation; drafting policy proposals; drafting tax laws; and in tax administrations strategic planning and managing organizational, information technology, tax compliance and other major operational functions issues.

### Qualifications for participants
- 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 instructional approach
- Presented by the Fiscal Affairs Department.
- Designed to broaden participants’ knowledge of the main challenges governments face in designing, administering, and monitoring a modern tax system.
- Approach:
  - Briefly outlines the theoretical underpinnings of tax policymaking and discusses in detail its practice and implementation with an emphasis on the region the course is directed to.
  - Encourages participants to share experiences in developing strategies to improve their tax systems and how they are implemented and administered.
  - Uses lectures, Q&A sessions and workshops.

- Core substantive coverage:
  - Overview of policy design principles and their implications for tax administration — establishing linkages between tax policy and administration and showing how functions feed into one another.
  - Design and administration issues for major taxes that form modern tax systems (e.g., broad-based consumption and income taxes, property taxes, excises, and small business tax regimes).
  - Approaches to tax policymaking and administration in specific economic and institutional settings, such as resource-rich countries, fragile countries, and countries in economic blocs/customs unions.
  - International taxation topics (e.g., taxation of the digital economy, taxation of multinational enterprises).
  - Organization and operations of tax administrations and the management of tax compliance, drawing on experiences within and beyond the region.
  - Overview of emerging and topical issues in tax policy and administration and their implications for tax systems in each region.

### Course objectives — expected participant competencies upon completion
- Summarize key tax policy design principles and their implications for tax administrations, including:
  - How to link tax policy and tax administration.
  - How functions feed into one another.
  - How design principles may differ in different economic settings.
- Identify the core elements of the major taxes in modern tax systems, such as:
  - Broad-based consumption and income taxes, property taxes, and 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, etc.
- Identify the main problems affecting international taxation and understand the tools to reduce them, including:
  - Transfer pricing regulations and exchange of information among countries, as well as the on-going international corporate tax reform.
- Describe and analyze the organization and core functions of modern tax administrations, and the 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 the assessment and analyses of a tax system, including:
  - The Tax Administration Diagnostic Assessment Tool (TADAT), Revenue Administration Gap Analysis Program (RA-GAP), Tax Expenditure Assessment Tool, International Survey on Revenue Administration (ISORA), etc.

---


## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [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)
- [Fiscal Sustainability (FS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fsce26-38)
- [Safeguards Assessments of Central Banks (SAC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2026/sacat26-30)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/ct/2025/tpatct25-06_