## 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/2025/vitara-igool25-221)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ol/2025/vitara-igool25-221/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ol/2025/vitara-igool25-221/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ol/2025/vitara-igool25-221/bundle-manifest.json)

## Bibliographic details
- Session: OL 25.221
- Location: Course conducted online
- Dates: May 1, 2025 - April 15, 2026 (50 weeks)
- Delivery method: Online Training
- Primary language: English
- Status: Deadline passed

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### Program logistics and access
- Session No.: OL 25.221
- Deadline status: Deadline passed
- Location: Course conducted online
- Date: May 1, 2025 - April 15, 2026 (50 weeks)
- Delivery Method: Online Training
- Primary Language: English
- Duration and format: 8 hour self-paced course
- Access 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 interested in autonomy, legal status, management committees of a tax administration, or international good practices concerning tackling corruption in a tax administration.

### Course description and scope
- Introduces the internal and external governance frameworks for tax administrations.
- Covers topics including:
  - 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
- Joint initiative of:
  - Inter-American Center of Tax Administrations (CIAT)
  - Intra-European Organisation of Tax Administrations (IOTA)
  - International Monetary Fund (IMF)
  - Organisation for Economic Co-operation and Development (OECD)

### Learning objectives
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/2025/vitara-igool25-221_