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:

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

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The interested in enrolling in courses must fill out the registration form and accompanied by photocopies of the following:

  • University graduate or postgraduate.
  • Identity.
  • In the case of public agents, a certificate issued by the Human Resources indicating their status within the Administration.

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