Tax Policy and Administration: Theory and Practice (TPAT)

Source details

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:
- analyzing/advising on tax policy issues;
- managing tax administration;
- drafting policy proposals and tax laws;
- ensuring tax compliance.

Aim: Enhance understanding of the challenges in designing, administering, and monitoring modern tax systems.
Approach:
- Outline theoretical foundations of tax policymaking while delving into practical implementation.
- Encourage participants to share their experiences.
- Explain tax policy design principles and their implications for tax administration.
Coverage:
- Design and administration challenges related to key tax types (e.g., broad-based consumption and income taxes, property taxes, excises).
- Organization and operations of tax administrations, emphasizing tax compliance management.
- Draws from both regional and global experiences.
- Topical issues (e.g., the digital economy, multinational enterprises).

Upon completion of this course, participants should be able to:
- Understand Tax Policy Design Principles and explore trade-offs. This includes 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, as well as recognizing 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.

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