Course on General Principles of Public Finance and Tax Systems
This course seeks to provide the Tax Administration Officers with basic knowledge to fully understand the tools that they manage and comply this way with their double function of tax administrators and political assessors in in the scope of tax public policies designs.The course is offered in Spanish.
It is intended for all tax administration officers who work in normative and operative areas. Students are required to hold a university degree equivalent to Bachelor or above. Likewise, it’s has a duration of 30 weeks and 240 academic’s hours.
The Training Coordination issues certificates of approval in physical format, for which participants have the minimum grade of approval of the course.
The course will develop the following topics:
Module I. Introduction to Public Finances
Module II. Taxation theory
Module III. Tax systems Theory
Module IV. Tax systems design
Module V. Structure of the Tax Models of Reference Personal Income Tax
Module VI. Structure of the Tax Models of Reference Taxation of legal income and consumption tax
Lesson 1. Concepts of Public Finances, Financial Law, Tax Law and Tax Policy
Lesson 2. The state and the public sector. Concepts
Lesson 3. The budget and public income. Concepts
Lesson 4. Macroeconomic and tax indicators of the State
Lesson 1. Principles to share the tax burden. The taxes
Lesson 2. Tax Theory. Qualitative elements: Object, the taxable event, taxable subject and tax domicile.
Lesson 3. Tax Theory. Quantitative elements: Tax Determination
Lesson 1. The Tax Systems. General concepts
Lesson 2. General Tax principle and object of tax equity.
Lesson 3. General Principles of Tax Efficiency, Collection Efficiency and Tax Neutrality
Lesson 4. Principles of Sufficiency, Flexibility and Simplicity. Opposition between principles.
Lesson 1. The Effect of taxation
Lesson 2. The distributive pattern
Lesson 3 Elements of a Tax System Design
Lesson 4 Methodology for the Design or Evaluation of a Tax System
Lesson 1. The schedular tax or tax by products and the Broad Base Income or Global Income
Lesson 2. The individual income tax, object, taxable event, Subject and Tax Period Part 1/3
Lesson 3. The Individual Income Tax. The Tax Base. Importance of income by origin Part 2/3
Lesson 4. The Individual Income Tax. The Taxable Base. Tax calculation, tax scale and tax rates Part 3/3
Lesson 1. The Income Tax on Legal Entities or Companies Part 1/2
Lesson 2. The Income Tax of Legal Entities or Companies Part 2/2
Lesson 3. The Consumption Tax Part 1/2
Lesson 4. The Value Added Tax Part 2/2
Events
Maureen E. Pérez A.
Training Coordinator
E-mail: mperez@ciat.org
Monica Donoso
Technical Assistant
E-mail: mdonoso@ciat.org
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