This course is aimed at officials from national and subnational tax administrations, as well as professionals and the general public working in areas related to taxation or interested in strengthening their knowledge on the subject. Mid- and high-level officials from ministries of finance with responsibilities in decision-making, fiscal policy design and implementation, technical analysis, and strategic studies are also welcome. This includes individuals working in areas such as budgeting, treasury, government accounting, fiscal relations, fiscal policy, public market analysis, and public finance innovation, among others.

Also open to consultants, academics, and independent professionals seeking to update their knowledge in fiscal, customs, and financial matters, contributing to the development of technical and strategic capacities in both the public and private sectors.

The topics to be developed during the course are:
Module I. Tax Administration
- Lesson 1. Conceptual Aspects of Tax Administration and its activity scope
- Lesson 2. General Organizational Design Considerations: General Aspects and Organizational Structure Aspects
- Lesson 3. Tax Administration processes. Substantive Processes: Collection and Assistance to the Taxpayer
- Lesson 4. Tax Administration processes: Substantive Processes: Control and audits
- Lesson 5. Tax Administration processes. Substantive Processes: The Determination, Administrative Remedies and Collection
- Lesson 6. Tax Administration processes. Support Processes
- Lesson 7. Human Resources
- Lesson 8. Notions of Planning and Control
Module II. Tax Policy and Technique
- Lesson 1. Basic Taxation Policy and Principles
- Lesson 2. Basic Tax Concepts and Structures
- Lesson 3. Tax Designs and Models
- Lesson 4. Income Taxation
- Lesson 5. Taxation of Company Profits
- Lesson 6. Wealth Taxation
- Lesson 7. The Taxation of Consumption
- Lesson 8. Levels of Government.
Module III. Tax Law
- Lesson 1. Tax Law
- Lesson 2. Taxes
- Lesson 3. Constitutional Tax Law
- Lesson 4. Substantial 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 IV. International Taxation
- 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