## 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/2026/tpatct26-20)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ct/2026/tpatct26-20/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ct/2026/tpatct26-20/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ct/2026/tpatct26-20/bundle-manifest.json)

## Bibliographic details
- Session: CT 26.20
- Location: Shenzhen, China
- Dates: October 26-30, 2026 (1 week)
- Delivery method: In-person Training
- Primary language: English
- Status: Deadline passed

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### 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 and scope
- 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).

### Course objectives
- 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.

### Related logistical notes
- IMF offers online training to government officials and the public. Click Learn more to find our current offerings.

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## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [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/ct/2026/tpatct26-20_