Center for Taxation and Public Governance

Dr. Bjørn Volkerink

This course discusses the relative merits of various tax interventions based on a uniform set of assessment criteria, such as rationales for government expenditures, trends in taxation, tax equivalences, assessment criteria, and tax competition.

Tax Policy

Mr. Christophe Waerzeggers

The course’s first focus is on the most important form of consumption tax, i.e. VAT/GST. The course then discusses excise taxation, both in its traditional and newer forms. Finally, the course deals with customs law and its role in international trade.

Tekstvak: Taxation on Consumption and Trade

Prof. Dr. Geerten Michielse
Tekstvak: This course starts with an in-depth discussion on the concept of taxable income. The central part focuses on various issues related to business taxation (both SME and MNO). Finally, the international aspects of tax systems are discussed.

Comparative Income Tax Systems

Prof. Dr. Victor van Kommer
Tekstvak: The course focuses on the implementation and execution of tax law in the administrative process and the important relationship with the taxpayer. The course will facilitate participants to understand their tax office’s strengths and weaknesses.

Tax Administration Principles

Prof. Dr. Geerten Michielse

In this course participants learn the basic tools in drafting tax legislation. After a theoretical introduction to the various legal systems, practical experience is gained through workshops by experienced legal drafters.

Legal Drafting

Mr. Marcel Snippe

This course introduces the participants to the general audit methods and techniques to achieve tax auditing at the highest quality. It gives special attention to information gathering and how to use it in risk-based strategies for auditing taxpayers.

Risk Based Compliance

Courses