Tax Policy and Administration: Theory and Practice (TPAT)

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Apply online by December 29, 2017
Course No.: CE 18.07
Location: Kuwait City, Kuwait
Date: February 11, 2018-February 15, 2018 (1 Week)
Language: English (Arabic)

Target Audience:

Senior officials from ministries of finance and tax administrations whose responsibilities include advising ministers on tax policy issues or managing tax administration. Their duties are likely to include policy analysis and evaluation; drafting policy memos; drafting tax laws; and in tax administration managing organizational issues, strategic planning, information technology, and other major operational functions.


Participants involved in policy areas are expected to have a degree in economics or a related field, experience in producing analytical reports, and proficiency in Microsoft Excel. Participants involved in tax administration areas are expected to be seni

Course Description:

This course, presented by the IMF Fiscal Affairs Department, is designed to broaden participants' knowledge of the main difficulties for government design, administration, and monitoring of a modern tax system. It briefly outlines the theoretical underpinnings of tax policymaking and discusses in detail its practice and implementation with a particular emphasis on the region the course is directed to. Participants will be encouraged to share their experiences and develop strategies to improve their tax systems and how they are administered. Through lectures and workshops, the course will - provide an overview of policy design principles and their implications for tax administration-establishing linkages between tax policy and administration and how each function feeds into the other;- review design issues for major taxes that form modern tax systems (e.g., broad-based consumption and income taxes, property taxes, small business tax regimes), and discuss approaches to tax policy making in specific economic settings, such as resource-rich countries compared with others;- discuss the organization of tax administrations, drawing on experiences within and beyond the region; and- examine the challenges of tax administration in general, of structuring a modern tax system in particular.

Course Objectives:

Upon completion of this course, participants should be able to - Summarize key tax policy design principles and their implications for tax administrations, such as how to link tax policy and tax administration; how each function feeds into the other; and how design principles may differ in different economic settings, perhaps comparing resource-rich countries with other countries. - Identify the core elements of the major taxes in modern tax systems, such as broad-based consumption and income taxes, property taxes, or small business tax regimes.- Describe and analyze the organization of tax administrations, their principal functions, and common barriers to their reform. - Assess tax policy and administration from different perspectives, such as a holistic approach, a micro-approach (e.g., by tax source), or by tax administration function.

Important Note for Online Courses:

For Online Learning (OL) courses, which are delivered through the edX platform, you will need an additional piece of information to register: you will be prompted for your edX.org username. If you do not already have a username, please go to https://courses.edx.org/register and sign up for a free account. Once you have created an account, you may complete the IMF Institute application. If you already have an edX account, your username can be found on the top right of the screen after logging in.

Important Note for Internal Economics Training Courses:

Internal Economics Training (IT) courses are self-financed. The IMF will not charge officials for attending courses. However, all travel, insurance, hotel, and living costs will need to be covered by the agency sponsoring the participants.