Center for Taxation and Public Governance

Tax Governance seeks to
establish effective, efficient,
transparent and
accountable systems for
mobilizing public resources.
This is essential for the
sustainable development of
developing countries and
countries with economies in
transition. It requires fiscal
sustainability but also
equitable and efficient tax
systems and tax
administration.

Capacity-building in areas such as institutional infrastructure, human resource development and public
finance are crucial in this respect.
Against this background the Tax Governance Programme is launched. The Programme intends to
provide its participants with a comprehensive and coherent education and training for managerial
functions within the tax administration, revenue authority or ministry of finance of the participant’s
country.

Participants will gain technical knowledge of taxation, the various tax policy concepts, and the tax
systems around the world. In addition, they will develop managerial skills and gain practical experience in
applying the principles of revenue administration and policy prodcedures

Overall the Programme wants to stimulate the participants to develop a strategic view on the main
issues involved in tax reforms, from a legal, a policy as well as an administrative perspective.

Content
With certain notable exceptions, the courses are taught in an adapted colloquium-style format. This
means that in each five-week period the students attend lectures that provide the participants with a
sound theoretical framework of the issues treated in that period. In addition, in each period
international experts are invited to deal with specific topics during colloquia of one or more days.
Throughout each period, there is ample room for own research by, and interaction among the
participants. Through short assignments participants are given the opportunity to focus in greater
detail on certain topics treated during the lectures or colloquia. Furthermore, for each period, the
students prepare a paper which they present during the final week of that period. The way these
ingredients are actually blended into each period will vary. Certain courses, namely those on legal
drafting and audit techniques, are taught in workshop format.

Finally, the management course is taught during practical training sessions which are inserted at regular
intervals between the more technical periods.