General Information

About the course

This course seeks to provide specialized knowledge on the topic of Tax Policy and Tax Technique through the strengthening of structural and strategic concepts as a fundamental in understanding the design and development of the tax policy and the structure of a country’s tax system. The following topics will be developed during the course:

– The Financing of the Public Sector

– The Map of Coactive Instruments

– The Selection of Instruments

– Tax Models

– The Tax Administrator as Advisor in the political scope.

– Capacity of the Administration, Social Acceptance of the Tax and Normative Design

– The Financing of the different Levels of Government

– Between the Private Pricing and the Tax

– Estimating the Income tax

– The Basic Structure of Personal Income Tax. First Part

– The Basic Structure of Personal Income Tax. Second Part

– Corporate Tax

– The Taxation on Donations and Successions

– The Taxation of Assets

– The General Taxes on Sales

– Value Added Tax

– Taxes on Specific Consumption and Tariff Rights

– Regulatory Taxes

– The Financing

– The Organization of the Tax Administration

 

Target audience

Officials of the tax administrations of CIAT member countries, as well as the general public that works in the tax area or has an interest in it.

Certification

The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.

Registration Deadline

April 09, 2023

When

May 15, to September 24, 2023.

Frequently Asked Questions

What are the technical requirements for the CIAT courses?

The participants will need the following tools:

- Internet connection.

- Updated browser (Google Chrome, Mozilla Firefox or Safari).

- Permissions to receive external e-mails.

- Adobe Reader.

- Java.

- Zoom, the tool for synchronous sessions.

How many hours should I dedicate to the course?

For the individual activities, you should dedicate at least one hour a day to review and complete the material. In the case of collaborative work, it varies from one to two hours for the correct development of the work that you have to do, together with your classmates. Generally, we calculate a weekly dedication of 12 to 15 hours. In general, the activities have a closing date on Sundays at 23:55 hours in Panama.

What is a virtual classroom?

The virtual classroom is the space where you will find the study materials, homework, discussion forums, exams and complementary material; in addition, you communicate with the tutor and classmates takes through the option of messages and communication forums. Through these means, you have the possibility to ask questions, resolve your concerns and academic doubts. The tutor will be present throughout your learning and teaching process.

In case of problems, who should I contact?

In order to better assist you and answer your questions, please contact the following:

- For computer assistance: César Trejos (ctrejos@ciat.org) and Maureen Perez (mperez@ciat.org)

- For administrative assistance: Mónica Donoso (mdonoso@ciat.org) and Maureen Perez (mperez@ciat.org)

- For academic assistance: Your tutor (through the platform).

The virtual classroom is equipped with several communication tools to share ideas and information.

 

What are the steps to withdraw from the course?

Within the first 10 days students must write a message to the Tutor with copy to the Administration with their intention to postpone it; demonstrating that it is due to justified situations of force majeure. The withdrawn student will be entitled to the amount of the payment made and may use it to enroll in the next edition of the training program. He or she will start again from the first lesson.

Alejandro Juarez

ajuarez@ciat.org

Maureen Pérez Álvarez

mperez@ciat.org

César Trejos Canto

ctrejos@ciat.org

Mónica Donoso

mdonoso@ciat.org

CIAT Subscriptions

Browse through the site without restrictions. Consult and download the contents.

Subscribe to our electronic newsletters:

  • Blog
  • Academic offer (Only in spanish)
  • Newsletter
  • Publications
  • News alert

Activate subscription

CIAT Members

Representatives, Correspondent and Authorized staff (TA)