Center for Taxation and Public Governance
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| Tax Administration Coordinator: Prof. Dr. Victor van Kommer 2008-2009: January 26, 2009 – February 27, 2009 |
Course content
The course on tax administration focuses on the implementation and execution of tax law in the
administrative process and the important relationship with the taxpayer. The tax administration is a
complex interface organization between different types of stakeholders in society. The course will
facilitate participants to understand their tax office’s strengths and weaknesses, and will contain
detailed analyses and assumptions which enable them to reach these conclusions.
This course provides participants an overview on the importance of the principles of taxation for a tax
administration (i.e. tax policy in general, economic impact of taxation, measurement of benefits,
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.
The course then focuses on the internal administration process. It describes the primary process of
tax administration by an explanation of its functions and processes, proactive and reactive approaches,
self and administrative assessment, etc. The course also aims at the supporting processes, e.g. human
resource management, information and communication technology, training and research, team
building, and change management. In this respect attention is paid to performance measurement,
information systems, and the monitoring and benchmarking process.
Finally, the course intends to finish with some experiences from countries in transition, relations with
other public institutions, and compares tax administration activities with those of other financial
institutions (e.g. banks, assurance companies, and social security agencies).
The course on tax administration focuses on the implementation and execution of tax law in the
administrative process and the important relationship with the taxpayer. The tax administration is a
complex interface organization between different types of stakeholders in society. The course will
facilitate participants to understand their tax office’s strengths and weaknesses, and will contain
detailed analyses and assumptions which enable them to reach these conclusions.
This course provides participants an overview on the importance of the principles of taxation for a tax
administration (i.e. tax policy in general, economic impact of taxation, measurement of benefits,
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.
The course then focuses on the internal administration process. It describes the primary process of
tax administration by an explanation of its functions and processes, proactive and reactive approaches,
self and administrative assessment, etc. The course also aims at the supporting processes, e.g. human
resource management, information and communication technology, training and research, team
building, and change management. In this respect attention is paid to performance measurement,
information systems, and the monitoring and benchmarking process.
Finally, the course intends to finish with some experiences from countries in transition, relations with
other public institutions, and compares tax administration activities with those of other financial
institutions (e.g. banks, assurance companies, and social security agencies).