TARGET GROUP | Mid- to senior-level officials from ministries of finance or economy, tax authorities, financial intelligence units, fiscal councils and central banks involved in tax issues
DESCRIPTION | The objective of this course is to generate a discussion between tax administrations and ministries of finance in the JVI region. Tax systems in emerging countries need to ensure that they raise enough revenue to finance essential expenditures, do so in an equitable way while harnessing growth, respect international norms, and are in line with respective administrative capacities. This is a particularly challenging task in the age of digitalization, globalization, and confronting a well-established practice of international tax avoidance and evasion. Vulnerability to base erosion and profit shifting is high in environments with underdeveloped or outdated tax laws, low enforcement and general capacity constraints. There is therefore a need for both Ministries of Finance and Tax Administrations to develop a shared understanding and vision of a modern tax system and tax administration, and to adopt a practice of dialogue and reflection regarding the development and implementation of new tax laws and policies.
The course will cover topics such as:
- Structure of taxes in emerging market economies
- Taxation and inclusive growth
- Tax avoidance, tax evasion, and illicit financial flows
- Principles and elements of a modern tax administration system
- Tax competition and tax incentives
- Digitalisation
The course aims to improve the participants’ knowledge and capacity to design and implement a future-oriented tax policy and administration in their home countries.
Start: 20210913Sep 13
End: 20210922Sep 22
Language: English
Sponsoring Organization: BMF
Application Deadline: August 29, 2021
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