Fiscal Policy
These courses, presented by the IMF Institute and Fiscal Affairs Department, provide a comprehensive analytical framework to understand and assess public fiscal choices and cover macro-fiscal issues, including revenue and expenditure policies; fiscal frameworks, institutions, and rules; fiscal sustainability, as well as tax policy and administration, expenditure policy, and budgetary framework.
Intermediate
This online course, presented jointly by the Institute for Capacity Development and the Fiscal Affairs, Research, Monetary and Capital Markets, and Strategy, Policy, and Review Departments, in collaboration with the World Bank, provides a comprehensive overview of the IMF and World Bank recent research and hands-on analytical tools for debt sustainability analysis (DSA) and debt management.
This six-module course, offered on a modular basis, lays out the underpinnings of debt sustainability analysis; introduces a probabilistic approach to assessing debt sustainability; examines how to balance the needs for development with debt sustainability concerns focusing on public investment-growth nexus; teaches the new debt sustainability frameworks for the economies that can access the financial markets (MAC DSA) as well as for the countries that benefit from long-term concessional financing (LIC DSF) using real country data; and presents the updated and refined Medium-Term Debt Management Strategy (MTDS) to help ensure sustainable debt.
Intermediate
This course, presented by the Institute for Capacity Development, introduces the easy-to-use Excel-based Public Debt Dynamics Tool (DDT) and explains how to use this tool for projecting the stock of public debt for the baseline (most likely) and alternative scenarios, including natural-disaster scenarios and fan charts. The DDT is also used to estimate paths of fiscal adjustments consistent with a user-defined target level of debt. Participants are given preliminary data and are expected to present an analysis of the public debt situation in their country (or the country of their choice) at the end of the course.
This course, presented by the Fiscal Affairs Department, discusses key institutions that help governments better assess and manage risks to the government budget. It provides an overview of typical fiscal risks – including those created by the COVID-19 pandemic, – their scale and relative importance, approaches for identifying and analyzing them, possible mitigating measures, and institutional arrangements for dealing with them. The course also discusses standards for the disclosure of fiscal risks – as prescribed in the IMF’s Fiscal Transparency Code – and the lessons from the IMF’s fiscal transparency evaluations. The course will also provide an overview and hands-on demonstrations of relevant tools from the IMF Fiscal Risk Toolkit.
This course, presented by the Fiscal Affairs Department, provides an overview of the potential fiscal costs and risks arising from PPPs. It introduces participants to international standards for accounting and reporting on PPPs, as well as good practices for managing them while safeguarding fiscal sustainability. The course will have hands-on exercises, where participants will be able to use the IMF’s and World Bank’s PFRAM 2.0 analytical tool to identify and quantify the fiscal impact of both individual projects and the overall portfolio of PPP projects.
This course, presented by the IMF Fiscal Affairs Department, will help Nepal authorities have a deeper understanding of the international and regional good practices in Budget formulation, medium term and performance budgeting, cash management; and cross-cutting issues. Most sessions will follow discussion on issues and practices in Nepal and possible strengthening of their systems.
The training—to be presented by IMF staff and led by the Fiscal Affairs Department—will set out a detailed road map to identify and address vulnerabilities to corruption in the public financial management cycle. It will cover systems and institutions for both revenue and expenditure management. It will also present indicators and red flags that can alert policy makers and oversight agencies of possible challenges and weaknesses, and the potential macro-fiscal implications and costs of corruption. The course will include examples and case studies from the region. This course aims at helping country authorities build their institutions and skills to fight corruption.
A key aim of tax administration is to attain high rates of voluntary on-time payment and low incidence of tax arrears. However, there always needs to be a focus both on effective management of the arrears when they arise and on preventing arrears occurring in the first place. Areas covered during the workshop include:- Smarter Debt/Arrears Collection;- Payment Thinking;- Accounts Receivable essentials;- Legal Framework;- Understanding your Arrears;- Arrears Prevention; and- Arrears Management.At the completion of the workshop participants will be equipped with tools to support them in management of Collections and Arrears.
This course, presented by the IMF’s Fiscal Affairs Department (FAD) is designed for senior officials who have a leadership role in the area of Compliance Risk Management. The purpose of the course is to consider the importance of a risk based approach to compliance and how this leads to the efficient administration of the revenue system. Discussions will follow on alignment to the organizations mission, vision and values and how this should guide practical compliance work. The course will be tailored towards participants who are responsible for establishing or leading the compliance risk unit within their administration. It will include coverage of theoretical concepts at the beginning of each module and then follow these by practical examples for course participants to undertake. The course will cover the following main topics:
- What is risk management and why is risk based management important
- Undertaking intelligence gathering
- Risk differentiation
- Mitigating risks through a compliance improvement program
- Development by each administration of plans to implement a risk register and adopt risk differentiation
This online course, presented jointly by the Institute for Capacity Development and the Strategy, Policy, and Review Department, in collaboration with the World Bank, provides an overview of the World Bank–IMF Debt Sustainability Framework for Low Income Countries (LIC DSF).
The LIC DSF was developed by the IMF and the World Bank (WB) to help low-income countries achieve their development goals while minimizing the risk of debt distress. This one-module course will allow participants to understand the LIC DSF, and thus interpret the LIC DSF outputs presented in WB and IMF reports. The course walks through the steps involved in applying the LIC DSF. First, we identify data requirements and the “realism tools” used for assessing the plausibility of macroeconomic projections. Next, the course addresses how the LIC DSF computes a country’s debt-carrying capacity, which is used for determining thresholds for debt-burden indicators. When a debt-burden indicator breaches its threshold under either the baseline or stress test scenarios, this signals risk of debt distress. The course concludes by exploring how judgment can be used to arrive at a final risk rating.
This course, presented by the Fiscal Affairs Department, offers participants a more extensive exposure to fiscal issues and the macroeconomic effects of fiscal policy than is possible in a standard course on Financial Programming and Policies. Separate lectures are devoted to fiscal accounts and analysis, fiscal rules and fiscal councils, fiscal multipliers, management of natural resource revenues, fiscal forecasting, and fiscal sustainability, how the fiscal sector relates to the rest of the economy, and fiscal dimensions in financial programming. Workshops take up about half the course time. These cover fiscal accounting and analysis, fiscal forecasting and sustainability, fiscal multipliers, fiscal rules and fiscal councils, management of natural resource revenues, and design of a fiscal baseline and alternative scenarios for a real country case study.
This course, presented by the Institute for Capacity Development, starts by reviewing the objectives of both government and fiscal policy; introducing tools and methodologies to analyze, monitor, and improve fiscal policy. The course teaches how to obtain high-quality information, and how to improve transparency and responsibility to hold governments accountable for their medium- to long-term fiscal objectives. The course concludes with thematic presentations by participants.
This course, presented by the Institute for Capacity Development, provides an overview of the concepts, tools, and techniques used to analyze how fiscal policy can help ensure macroeconomic stability and sustainable long-term growth. This hands-on course is built around the core macro-fiscal topics needed to analyze fiscal policy. The learning units include general empirical findings, Microsoft Excel-based workshops, case studies, and selected topics of regional interest. The FPA course integrates post-COVID data, recent research, and policy discussions by the Fund. It also includes an inclusive growth component, featuring new units on climate change and gender inequality. The course features selected non-core lectures on energy subsidy reform and fiscal frameworks for resource-rich economies. It also includes review sessions and participant presentations.
The course will appeal to officials seeking to deepen their understanding of how fiscal policy impacts the economy and to learn about related analytical tools.
A number of Indian states have identified the need to make progress in the transparency of their budget documentation, and to strengthen citizen participation. For example, Odisha has made significant headway in the quality of its budget documentation, and Tamil Nadu recently produced its first citizens budget. However, the general quality of budget transparency requires significant improvement, as suggested by the 2021 Open Budget Survey covering the central government.
Modern public financial management practices stress the importance of transparency, accountability, and credibility in budgeting to promote development objectives. The budget is both a policy tool and a critical entryway for citizen engagement. This one-week workshop will provide officials with the core principles needed to strengthen budget transparency and citizen participation, combining theory and practice.
This workshop, presented by the Fiscal Affairs Department, presents the IMF Gender Budgeting Framework that considers how to integrate a gender lens into fiscal policy by implementing different tools across the budget cycle.
Gender equality is on the government’s policy agenda in many countries. As the budget system is a primary policy instrument, it can play a central role in implementing governments’ gender policies and goals.
The workshop will help countries to: (i) develop a deeper understanding of gender budgeting practices and their integration with each stage of the PFM cycle; (ii) apply this to participant country practices through workshops; (iii) initiate a dialogue among participating countries on the design and implementation of gender budgeting initiatives and practices, with the objective of learning lessons and improving the impact of these initiatives. Participants will be invited to explain specific practices in their own countries, assess their own and other countries’ challenges, and propose solutions.
It also brings together government representatives from various agencies – including gender policy coordination units in ministries of finance, and ministries of other specific sectors.
This course, presented by the Fiscal Affairs Department, focuses on how tax policy, revenue administration, labor market policies, and social insurance programs influence labor market informality – both in terms of registering labor relations and reporting tax-liable incomes. Boosting employment is a priority in many countries in Central, Eastern and Southeastern Europe, the Caucasus and Central Asia, where labor markets are often constrained by demographic trends, low labor-force participation (particularly among young people and women), and weak productivity growth. Undeclared work remains a significant challenge, leaving many individuals without social insurance and reducing revenue collection. For these reasons, many governments are considering reducing labor taxation to boost employment and curb undeclared work. This, in turn, generates financing needs for social insurance systems, particularly in contexts where such systems must be strengthened to provide adequate support at scale for workers and households. The course aims to discuss theoretical considerations. present country-specific examples of successful policy reforms and introduce participants to analytical tools and methods useful for policy design and impact analyses.
The International Survey on Revenue Administration (ISORA) is a partnership between the Inter-American Center of Tax Administration (CIAT), the Intra-European Organisation of Tax Administrations (IOTA), the International Monetary Fund (IMF) and the Organisation for Economic Co-operation and Development (OECD). The first survey, launched in 2016, was completed by 135 tax administration, and the survey data is now accessible for participating jurisdictions on a secured online database.
This course, presented by the Fiscal Affairs Department, examines the role of strong fiscal institutions and fiscal governance in ensuring fiscal sustainability. Drawing on international country experiences, it covers three main areas: medium-term budgetary frameworks (MTBFs), fiscal rules, and fiscal councils. Regarding MTBF, the course discusses how a medium-term perspective in budgeting can improve fiscal discipline and expenditure control, and the preconditions and elements for effective MTBFs, including their relationship with fiscal rules. With respect to fiscal rules, the course reviews the pros and cons of different types of fiscal rules and how to select, design, and calibrate them to balance fiscal sustainability and macroeconomic stabilization objectives.
The course also explores how fiscal councils might help strengthen fiscal performance, support fiscal rules, review trends, and disseminate best practices.
This six-hour online course, presented by the Institute for Capacity Development, explains how to project the evolution of the stock of public debt over time for the baseline (most likely) and alternative scenarios, and how to estimate paths of fiscal adjustments consistent with a pre-determined target level of debt. This is done with the easy-to-use Excel-based Public Debt Dynamics Tool (DDT). Using projections of some 10 key macroeconomic and fiscal variables, the DDT provides public debt projections under baseline and stress test scenarios, including through fan charts that describe uncertainty. The DDT also identifies the main drivers of public debt changes and computes measures of fiscal adjustments that are necessary to achieve a user-defined public debt target.
This online course, presented jointly by the Institute for Capacity Development and the Fiscal Affairs Department, provides an overview of how to assess public debt dynamics under uncertainty. The course discusses how to think about public debt projections when we acknowledge uncertainty about the key variables underlying debt projections (GDP growth, interest and exchange rates, and primary balances).
This one-module course will allow you to produce and interpret fan charts (graphical tools used to describe uncertainty about the evolution of a variable over time). The course will also present the concepts of maximum debt limit (level of debt beyond which there could be significant negative consequences for the economy) and safe debt (a level of debt sufficiently below the debt limit to provide a comfortable and prudent buffer). The course explains how to use fan charts to derive a safe level of debt and how to assess fiscal risks.
This online course, presented by the Institute for Capacity Development and the Research Department, explains how to analyze the relation between public investment, growth, and public debt dynamics using two dynamic structural models: the Debt, Investment, and Growth (DIG) model and the Debt, Investment, Growth and Natural Resources (DIGNAR) model. The course presents and discusses the key pieces of these models (the investment-growth nexus, the fiscal adjustment, and the private sector response) and their interactions, which helps learners understand and assess the macroeconomic effects of public investment scaling-up plans, including on growth and debt dynamics. It elaborates on important factors that may shape these effects such as the type of fiscal financing, the rate of return of public capital, the efficiency of public investment, and the capacity of governments to mobilize revenues.
Over the past decade, the DIG and DIGNAR models have gained wide acceptance for policy work. They have complemented the analyses done with the IMF and World Bank Debt Sustainability Framework, with over 65 country applications in the context of Fund-supported programs and surveillance work. They have helped inform policy analysis, based on qualitative and quantitative scenario analyses, on issues not only related to public investment surges but also to fiscal consolidations, cash transfers to poor households, the mix of public current and capital expenditures, the efficiency of public spending and tax administration, and the collapse of commodity prices, among other areas. The course will illustrate some of these applications and explain how to interpret the output of these policy scenario analyses.
This online course, presented by the Fiscal Affairs Department, provides an overview of PFM systems, institutions, and capacity building in developing and emerging market economies. It focuses on PFM issues in support of macroeconomic stability, inclusive growth, achievement of the Sustainable Development Goals (SDGs), and post-crisis recovery. The training covers a wide range of topics and treats PFM as an integrated system rather than a collection of specialties. As such, it focuses on PFM priorities, reform objectives and implementation risks. The course is built on conceptual and practical approaches, and includes testimonials from ministers of finance, practitioners, and other stakeholders from many countries.
This online course, presented by the Fiscal Affairs Department, provides instruction on how to prepare and execute VAT gap estimation model (VGEM) of the IMF’s Revenue Administration Gap Analysis Program (RA-GAP). The course is broken into five modules covering: an overview of the VAT gap modeling framework; using the VAT gap estimation model; measuring actual VAT; constructing the potential VAT base; and running the model, interpreting the results, and troubleshooting.
This course, presented by the Fiscal Affairs Department, explores recent developments in subsidy spending on fuel products, their macroeconomic impact, and the environmental and social implications. Building on country-specific case studies, the course elaborates on key elements of successful reforms, such as measures to protect low-income groups adversely affected by lower subsidies. The course also disseminates tools for measuring subsidies and assessing the distributional impact as well as alternative fuel pricing mechanisms that can help smooth the transmission of international fuel price changes to domestic prices while protecting the budget. Participants may be asked to make presentations on their own country’s experience in setting fuel prices and reforming subsidies.
This online course, presented by the Fiscal Affairs Department, focuses on the technical and institutional aspects of revenue forecasting and tax policy analysis. It provides an overview of the quantitative methods that are required to forecast and evaluate the revenue implications of changes in major taxes, namely personal income taxes, corporate income taxes, value added taxes, excise taxes, and international trade taxes. The course also emphasizes the necessity of establishing a strong institutional framework to support the revenue forecasting process.
The course builds on both conceptual and practical approaches and employs hands-on activities to support learning, which includes quizzes and quantitative exercises with real fiscal data.
This course, presented by the Fiscal Affairs Department, provides an overview of the impact of labor taxation and social Insurance systems on employment outcomes in advanced and emerging European countries, with an emphasis on reform options and associated tradeoffs. Boosting employment and reducing undeclared work are priorities in many advanced and emerging European economies, where labor markets are often constrained by demographic trends, low labor-force participation (particularly among females and young people), and weak productivity growth. Undeclared work remains a significant challenge, leaving many individuals without social insurance benefits and reducing revenue collection. For these reasons, many governments are considering reducing labor taxation to boost employment and reduce the size of undeclared work. This, in turn, generates financing needs for social insurance systems, particularly in contexts where such systems must be strengthened to provide adequate support to workers and households at scale.
This course, presented by the Fiscal Affairs Department, provides an overview of the impact of labor taxation and social protection systems on employment outcomes in advanced and emerging European countries, with an emphasis on reform options and associated tradeoffs. Boosting employment and reducing undeclared work are priorities in many advanced and emerging European economies, where labor markets are often constrained by demographic trends, low labor-force participation (particularly among females and young people), and weak productivity growth. Undeclared work remains a significant challenge, leaving many individuals without social protection and reducing revenue collection. For these reasons, many governments are considering reducing labor taxation to boost employment and reduce the size of undeclared work. This, in turn, generates financing needs for social protection systems, particularly in contexts where such systems must be strengthened to provide adequate support to workers and households at scale.
This course, presented by the Fiscal Affairs Department, examines the role of fiscal institutions, such as medium-term fiscal frameworks, top-down budgeting, medium-term budgeting, cash and debt management, independent fiscal institutions, and budget comprehensiveness, and how each promotes fiscal discipline.
This course, presented by the Fiscal Affairs Department, examines the role of fiscal institutions in budget management and in the identification and management of fiscal risks. It discusses key institutions that help governments better understand the types, scale, and probability that the risks confronting them will materialize, and explores how governments can make the necessary institutional arrangements to mitigate many of these risks. It also examines the extent to which identification and quantification of risks can help promote fiscal transparency. The course discusses the Fiscal Affairs Department’s standards and tools related to fiscal institutions and management of fiscal risks, such as the Fiscal Transparency Code, Fiscal Transparency Evaluation, Public Investment Management Assessment (PIMA), PPP-Fiscal Risk Evaluation (P-FRAM) and fiscal stress test, as well as IMF research from the Analyzing and Managing Fiscal Risks paper on identifying, analyzing, and managing fiscal risks.
This course, presented under the auspices of the Fiscal Affairs Department, is designed to equip participants with thorough knowledge of the TADAT methodology, tax administration international good practice, and the necessary professional skills to conduct formal or internal/self-benchmarking TADAT assessments. Further, the training program participants are guided in: (i) the interpretation assessment results and their use as input to strengthen or update tax administration reform strategies and work plans; and (ii) how TADAT metrics can be incorporated into day-to-day tax administrations’ performance monitoring and evaluation systems as well as using the TADAT assessment results as a baseline. Trainers will use practice exercises depicting real field scenarios to illustrate the application of the TADAT methodology. Analytical models derived from the TADAT assessment results will demonstrate the potential use of the TADAT framework to improve taxpayer compliance management. An exam (with a 75 percent pass mark) is offered for participants interested in being certified as TADAT-trained persons or assessors, depending on eligibility criteria.
A key aim of tax administration is to attain high rates of voluntary on-time payment and low incidence of tax arrears. However, there always needs to be a focus both on effective management of the arrears when they arise and on preventing arrears occurring in the first place. Areas covered during the workshop include:
- Smarter Debt/Arrears Collection;
- Payment Thinking;
- Accounts Receivable essentials;
- Legal Framework;
- Understanding your Arrears;
- Arrears Prevention; and
- Arrears Management.
At the completion of the workshop participants will be equipped with tools to support them in management of Collections and Arrears.
Constructed on the content of online course Compliance Risk Management (VITARA- CRM), this course expands participants’ knowledge on the concepts related to compliance risk management (CRM), and its elements in a tax administration. The course explains how CRM helps tax administrations achieve their core function of managing and improving taxpayer compliance. Among others, the course covers the organizational, governance and management arrangements needed for effective CRM, the importance and use of data for CRM purposes as well as the various processes and methods tax administrations employ to maximize taxpayer compliance. Participants are encouraged to share with other course participants to share their experience in applying CRM and discuss potential implications of CRM approach to tax administration work.
This course, presented by the Fiscal Affairs Department, is designed to broaden participants’ knowledge of the main challenges governments face in designing, administering, 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 an emphasis on the region the course is directed to. Participants are encouraged to share their experiences in developing strategies to improve their tax systems and how they are implemented and administered. Through lectures, Q&A sessions and workshops, the course:
- Provides an overview of policy design principles and their implications for tax administration—establishing linkages between tax policy and administration and showing how functions feed into one another;
- Reviews design and administration issues for major taxes that form modern tax systems (e.g., broad-based consumption and income taxes, property taxes, excises, and small business tax regimes) and discusses approaches to tax policymaking and administration in specific economic and institutional settings, such as resource-rich countries, fragile countries, and countries in economic blocs/customs unions, international taxation (e.g., taxation of the digital economy, taxation of multinational enterprises);
- Discusses the organization and operations of tax administrations and the management of tax compliance, drawing on experiences within and beyond the region;
- Gives an overview of emerging and topical issues in tax policy and administration and their implications for tax systems in each region.
A fundamental initial step in administering taxes is taxpayer registration and numbering. Tax administrations must compile and maintain a complete database of businesses and individuals that are required by law to register. Registration and numbering of each taxpayer underpins key administrative processes associated with filing, assessment, payment and collection.
This course will deliver an overview of the essential elements of a high integrity registration process and register. It will explore the legal requirements of registration and the policies to support achievement of a high integrity taxpayer register. It will cover the design features of a good practice registration process, including how technology can be used to improve authentication and speed up processes. It will include risk and compliance strategies, highlighting the use of third-party data to identify unregistered taxpayers and provide practical guidance and techniques to ensure the data on the taxpayer register has high integrity and is maintained. A key focus will be the importance of continuous learning and adapting - looking at the use of smarter ways of delivering outcomes - analytics, behavioral insights, segmentation as examples.
This course, presented by the Fiscal Affairs Department (FAD), forms part of FAD’s Fiscal Risk Work Program, and discusses key institutions that help governments better understand, monitor, and manage risks to public finances. It provides an overview of the key sources of fiscal risks, approaches to analyzing and mitigating them, and institutional arrangements for dealing with them. It provides an overview of FAD’s Fiscal Risk Toolkit, which comprises a range of practical eExcel-based tools to assist countries in analyzing and quantifying their fiscal risk exposures, as well as training on the application of some of the newest tools in the Toolkit. The course also discusses standards for reporting and disclosing fiscal risks – as prescribed in the IMF’s Fiscal Transparency Code.
This eight-hour course aims to build knowledge and understanding of how audit contributes to compliance, and key considerations in managing and resourcing an audit program. The course covers key areas such as the legal framework, organization and governance of the audit function, the audit process as well as staffing, training, systems, tools and performance measurement in the audit domain.
The 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).
This course provides fundamental knowledge on the concepts related to compliance risk management (CRM), and its elements in a tax administration. In addition, the course explains how CRM helps tax administrations achieve their core function of managing and improving taxpayer compliance. Among others, the course covers the organizational, governance and management arrangements needed for effective CRM, the importance and use of data for CRM purposes as well as the various processes and methods tax administrations employ to maximize taxpayer compliance.
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).
This eight-hour course aims to build knowledge and understanding of how adopting a systematic approach to ERM supports tax administrations to achieve their overall goals successfully. The course includes practical tools, methodologies and templates that can greatly facilitate and accelerate the design and implementation of ERM in tax administrations.
The 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).
This course provides fundamental knowledge on Human Resource Management matters within a tax administration including among others HRM strategy and its implementation, HRM organizational models, HRM functions and the key areas of an effective HRM system.
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).
This course provides introductory-level knowledge on selected issues in information technology and data management in a tax administration. It introduces the key concepts of IT and data management and explains the importance of these notions for tax administrations, including their role in achieving strategic and operational objectives. The course covers a wide range of relevant topics from the creation and implementation of an IT strategic plan, the modern principles of an automated tax administration business model, the proven IT governance and management good practices to data quality and security.
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).
This course introduces the internal and external governance frameworks for tax administrations. It covers topics such as the principles of accountability and transparency, governance safeguards, external oversight, internal controls, governance responsibilities for senior leaders in a tax administration as well as 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).
This course helps build knowledge and understanding of critical features in the organizational design of tax administrations.
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).
The course introduces the concept of performance management (PM) in a tax administration. It describes the key elements of a typical tax administration PM framework and the organizational arrangements necessary to make it work. It identifies the key players in PM and their specific roles and responsibilities. The course also explains the process of measuring and reporting performance as well as the factors that are critical to developing and sustaining a culture of performance management in a tax administration.
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).
To help tax administration leaders embark on a reform journey, this course explains key concepts of reform management, the process of developing a tax administration reform program, the key management and governance arrangements of tax administration reforms, as well as tax administration reform project management.
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).
This course introduces tools and methods in planning, monitoring and reporting tax administration reform programs, approaches to resourcing reforms, risk management and resourcing tensions, successful change management practices as well as the concept of post-implementation evaluation.
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).
This course provides fundamental knowledge on the concepts related to strategic management of a tax administration. In addition, the course highlights the different plans tax administrations create in relation to their strategy and its implementation, before it moves on to explain the content, timeline, resources, and tasks needed to develop a plan along with the different planning phases. The module also elaborates on the common challenges and risks leaders of tax administrations face, the common mistakes made, and the international good practice to follow in the strategic management of a tax administration.
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).