Center for Taxation and Public Governance
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| Indirect Taxation Coordinator: Lic. Christophe Waerzeggers 2008 - 2009: October 13, 2008 - November 14, 2008 |
Course content
Indirect taxes are increasingly important as a source of national revenue for most countries worldwide.
In addition, they often have an important impact on international trade in goods and services.
The course focuses on today’s three main groups of indirect taxes: turnover taxes of the VAT/GST
type, excise and other consumption and environmental taxes, and customs duties.
The course’s first focus is on the most important form of turnover taxes, i.e. VAT/GST. The course
discusses the history and general characteristics of VAT/GST. It subsequently deals with specific
difficulties encountered while designing or operating a VAT/GST system, such as setting tax rates and
thresholds, the treatment of difficult-to-tax goods and services (including e-commerce transactions
and international services in general), the role and definition of tax exemptions and the operation of
VAT/GST in federal states.
The course then discusses excise taxation, both in its traditional forms (alcohol and alcoholic
beverages, tobacco, mineral oils) and its newer forms (energy and other environmental levies, road or
congestion taxes, gambling taxes). The course deals with the objectives pursued by excise taxes in
general, and focuses on particular issues encountered when designing excise tax systems (how to
design tax rates in function of the objectives pursued, the integration of excise taxes with VAT/GST
and harmonization issues in regional markets, viz. EC).
Finally, the course deals with customs law and its role in international trade. It outlines the international
law framework in which customs law operates, discusses the basic elements (tariff, classification and
value) of customs duties, and the principal customs procedures (transit, warehousing, processing).
New developments such as regional integration (free trade areas, customs unions), new customs
management concepts and techniques (trade facilitation, risk management, approved trader
programmes) and the changing role of customs (moving from a tax to a security agency) are also
discussed.
Indirect taxes are increasingly important as a source of national revenue for most countries worldwide.
In addition, they often have an important impact on international trade in goods and services.
The course focuses on today’s three main groups of indirect taxes: turnover taxes of the VAT/GST
type, excise and other consumption and environmental taxes, and customs duties.
The course’s first focus is on the most important form of turnover taxes, i.e. VAT/GST. The course
discusses the history and general characteristics of VAT/GST. It subsequently deals with specific
difficulties encountered while designing or operating a VAT/GST system, such as setting tax rates and
thresholds, the treatment of difficult-to-tax goods and services (including e-commerce transactions
and international services in general), the role and definition of tax exemptions and the operation of
VAT/GST in federal states.
The course then discusses excise taxation, both in its traditional forms (alcohol and alcoholic
beverages, tobacco, mineral oils) and its newer forms (energy and other environmental levies, road or
congestion taxes, gambling taxes). The course deals with the objectives pursued by excise taxes in
general, and focuses on particular issues encountered when designing excise tax systems (how to
design tax rates in function of the objectives pursued, the integration of excise taxes with VAT/GST
and harmonization issues in regional markets, viz. EC).
Finally, the course deals with customs law and its role in international trade. It outlines the international
law framework in which customs law operates, discusses the basic elements (tariff, classification and
value) of customs duties, and the principal customs procedures (transit, warehousing, processing).
New developments such as regional integration (free trade areas, customs unions), new customs
management concepts and techniques (trade facilitation, risk management, approved trader
programmes) and the changing role of customs (moving from a tax to a security agency) are also
discussed.
