Tax Legislation and Revenue Administration

Day 1: Foundations of Tax Legislation

• Principles of taxation: equity, efficiency, simplicity, and transparency.
• Overview of direct and indirect taxes.
• Global trends in tax policy and legislation.
• Key elements of tax laws and their constitutional basis.

Day 2: Drafting and Amending Tax Legislation

• Steps in drafting tax laws and amendments.
• Aligning tax policy with economic development goals.
• Stakeholder engagement and legislative processes.
• Harmonizing national tax laws with international treaties.

Day 3: Revenue Administration Framework

• Structure and functions of revenue authorities.
• Encouraging voluntary compliance: taxpayer education and outreach.
• Enforcement strategies: audits, risk assessment, and dispute resolution.
• Role of technology: e-filing, e-payment, and digitalization in tax administration.

Case Study: Analysis of successful digitalization strategies in revenue authorities.

Day 4: Combatting Tax Evasion and Fraud

• Common methods of tax evasion and fraud.
• Strategies for addressing cross-border tax evasion and transfer pricing.
• International frameworks: OECD BEPS, FATF, and the role of treaties.
• Leveraging data and analytics to detect and prevent fraud.

Simulation: Investigating a hypothetical tax evasion scenario.

Day 5: Trends, Challenges, and Final Review

• Emerging trends: digital services tax, carbon taxes, and cryptocurrencies.
• Future challenges: gig economy, AI, and globalization of tax systems.
• Review of key concepts and best practices.

Group presentations: Designing a tax reform proposal.

Day 7: Taxpayer Compliance and Enforcement

• Encouraging voluntary compliance through education and outreach.
• Risk-based audits and enforcement strategies.
• Managing disputes: appeals and alternative dispute resolution.
• Leveraging technology for compliance monitoring.

​​Activity: Designing a taxpayer compliance program.

Day 8: Technology in Revenue Administration

• Digitalization of tax administration: e-filing, e-payment, and e-audits.
• Big data and analytics in revenue collection.
• Blockchain and its potential in tax administration.
• Challenges and risks in implementing technology.

Workshop: Developing a digital strategy for a revenue authority.

Day 9: Combating Tax Evasion and Fraud

• Identifying common methods of tax evasion and fraud.
• Strategies for addressing cross-border tax evasion.
• Role of whistleblowers and public awareness campaigns.
• Case studies of successful anti-evasion measures.

Simulation: Investigating a hypothetical tax evasion case.

Day 10: Modern Trends and Best Practices

• Trends in global taxation: carbon taxes, digital services tax, etc.
• Collaborative approaches to revenue administration (e.g., tax forums).
• Future challenges: cryptocurrency, gig economy, and AI.
• Final review and course wrap-up.

Mock Exercise: Creating a tax reform proposal.