Center for Taxation and Public Governance

Tax Administration Principles

· Principles and tasks of tax administration;

· Organizational aspects;

· (Human resource) management;

· Enforcement procedures

· Dispute resolutions

Topics:

Price: € 4,000

This course provides participants an overview on the importance of the principles of taxation for a tax administration (effectiveness of taxation, good governance, etc.), the core business of the tax administration (e.g. definition of a tax administration, mission statement, strategic planning and operational goals, improving compliance, the role of the process of legislation, autonomy, administrative costs, outsourcing or integration, etc.), and the tasks of a tax administration in historical and social perspective (e.g. trends in organizational development, hypes and pitfalls, relationship with customs, coordination with other public entities, etc.).

The course continues with some organizational aspects of tax administration. General design considerations (management philosophy, responsibility and accountability, span of control, and geographical, functional, or client approach) are being discussed. Another aspect of the organizational structure is the importance of human resource management, communication, management and leadership, as well as internal control and evaluation, and the impact of social behavior. These elements are necessary to set values, stimulate integrity, and curb corruption. This part of the course finally focuses on the recommendations of international organizations in this respect.

In the next part the emphasis is on “Managing the organization”. Here the primary task is exploring the processes in the organization and/or departments: how is your organization structured? What is the influence of the organizational culture? Who has the power? How does the organization react on changes? Who are the (in) formal leaders?

The course ends with the powers of the tax authority formulated in a separate administrative law or who are included in the specific tax laws. Finally the course addresses the enforcement procedures and the reciprocity between tax law and private law in this respect. The distinction between administrative and criminal penalties is best understood after discussing fiscal ethics, fiscal morality, anti-avoidance, and fraud. As a result the advantages and disadvantages of administrative and criminal penalties are exposed.

Prof. Dr. Victor van Kommer

Mrs. Diana van Hout

Drs. Niels van Steenbergen

Prof. Dr. Victor van Kommer

Our address:

T: +31 (0)20 638 0136

F: +31 (0)20 421-8730

M: +31 (0)6 3018 3025

E: geerten@michielse.com

Mrs. Diana van Hout

Drs. Niels van Steenbergen