The course will develop the following topics:

Module I

– Lesson 1. Tax Policy and the Basic Principles of Taxation

– Lesson 2. Basic Tax Concepts and structures

– Lesson 3. Models and Design of Tax Systems

– Lesson 4. Income Taxation

– Lesson 5. The Taxation of Business Earnings

– Lesson 6. Taxation of assets

– Lesson 7. Consumption Taxation

– Lesson 8. Taxation and levels of Government

 

Module II

– Lesson 1. Tax Law

– Lesson 2. The Taxes

– Lesson 3. Constitutional Tax Law

– Lesson 4. Material or Substantive Tax Law

– Lesson 5. Formal or Administrative Tax Law

– Lesson 6. Procedural Tax Law

– Lesson 7. Criminal Tax Law

– Lesson 8. International Tax Law

 

Module III

– Lesson 1. Introduction to International Taxation

– Lesson 2. Harmful Tax Practices

– Lesson 3. Transfer Pricing

– Lesson 4. Taxation of Electronic Commerce

– Lesson 5. Control of International Tax Planning

– Lesson 6. International Administrative Cooperation

Module IV

– Lesson 1. Conceptual Aspects of the Tax Administration and its scope of action

– Lesson 2. Conceptual Aspects of the Organizational Design: General aspects and Aspects of Organizational Structure

– Lesson 3. The Tax Administration Processes. The Substantive Processes: Collection and Taxpayer Assistance

– Lesson 4. The Tax Administration Processes. The Substantive Processes: Examination

– Lesson 5. The Tax Administration Processes. The Substantive Processes: Determination, Administrative appeals and collection

– Lesson 6. The Tax Administration Processes: The support processes

– Lesson 7. Human resources

– Lesson 8. Concepts of Planning and Control