Tax Policy Analysis and Tax Revenue Training Course

Module 1: Introduction to Tax Policy and Revenue Mobilization

Objectives and principles of taxation

Role of tax policy in economic growth and fiscal sustainability

Taxation and development: balancing efficiency, equity, and revenue needs

Module 2: Tax Systems and Structures

Direct vs. indirect taxation

Key tax instruments: income tax, VAT, excise duties, property tax, customs duties

Progressive, proportional, and regressive tax systems

Module 3: Tax Policy Analysis Tools and Techniques

Economic models for evaluating tax policy

Assessing efficiency, equity, and neutrality of taxes

Tax incidence and impact analysis

Module 4: Tax Revenue Forecasting and Modeling

Revenue estimation methods and forecasting techniques

Elasticity and buoyancy of tax revenues

Scenario building and sensitivity analysis

Module 5: Tax Administration and Compliance

Institutional frameworks for tax collection

Compliance challenges and enforcement strategies

Use of technology and digital tools in tax administration

Module 6: International Taxation and Global Trends

Tax treaties and transfer pricing

Base erosion and profit shifting (BEPS)

Taxation in the digital economy

Module 7: Fiscal Policy, Governance, and Accountability

Linkages between taxation, fiscal policy, and public expenditure

Transparency, accountability, and citizen trust in tax systems

Tackling corruption and leakages in tax administration

Module 8: Policy Reform and Case Studies

Best practices in tax policy reforms (local and global perspectives)

Case studies of successful revenue mobilization strategies

Lessons learned from tax reform initiatives

Module 9: Emerging Issues in Tax Policy and Revenue

Green taxes and environmental fiscal reforms

Equity and taxation of the informal economy

Leveraging data analytics and AI in tax policy and collection