## VITARA - Institutional Governance (VITARA-IGO)

## Source details

**Canonical URL:** [VITARA - Institutional Governance (VITARA-IGO)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2024/vitara-igool24-190)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ol/2024/vitara-igool24-190/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ol/2024/vitara-igool24-190/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ol/2024/vitara-igool24-190/bundle-manifest.json)

## Bibliographic details
- Session: OL 24.190
- Location: Course conducted online
- Dates: May 1, 2024 - April 15, 2025 (50 weeks)
- Delivery method: Online Training
- Primary language: English
- Status: Deadline passed

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### Session details
- Session No.: OL 24.190
- Location: Course conducted online
- Date: May 1, 2024 - April 15, 2025 (50 weeks)
- Delivery Method: Online Training
- Primary Language: English
- Duration: 8 hour self-paced course
- Deadline: Deadline passed
- Qualifications / Technical requirements:
  - Access to a computer with a reliable Internet connection and a Google Chrome web browser is essential.

### Target audience
- Executives and senior managers responsible for good governance in a tax administration or involved in the implementation of tax administration governance policies.
- Professionals who want to know more about:
  - autonomy, legal status, management committees of a tax administration, or
  - international good practices concerning tackling corruption in a tax administration.

### Course description
- Introduces the internal and external governance frameworks for tax administrations.
- Covers:
  - principles of accountability and transparency,
  - governance safeguards,
  - external oversight,
  - internal controls,
  - governance responsibilities for senior leaders in a tax administration,
  - organizational considerations in the development and implementation of the governance framework.
- This course is a joint initiative of four international organizations: Inter-American Center of Tax Administrations (CIAT), Intra-European Organisation of Tax Administrations (IOTA), International Monetary Fund (IMF), and Organisation for Economic Co-operation and Development (OECD).

### Course objectives (learning outcomes)
Upon completion of this course, participants should be able to:
- Describe what is meant by institutional governance in tax administration and the key internal and external dimensions of governance.
- Recognize how the principles of accountability and transparency influence the design of tax administration frameworks for addressing governance vulnerabilities.
- Describe key components that make up the institutional settings of a tax administration.
- Recognize the governance safeguards that allow a tax administration to be effective, impartial and not subject to political interference.
- Explain the importance of external oversight and the mechanisms for ensuring that community confidence in the tax system is maintained.
- Understand the essential elements of an internal governance framework for a tax administration.
- Identify the internal governance responsibilities of executives and managers in a tax administration.
- Describe key organizational considerations in the development and implementation of an internal governance framework.
- Describe the various kinds of risks that a tax administration may be required to anticipate and prepare to manage.
- Explain why a system of internal controls is important in a tax administration.

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## References

- [Online 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/ol/2024/vitara-igool24-190_