COURSE OBJECTIVES:
Upon completion of this course, participants
should be able to:
f
Summarize key tax policy design principles and their implications
for tax administrations, such as how to link tax policy and tax
administration; how each function feeds into the other; and
how design principles may differ in different economic settings,
perhaps comparing resource-rich countries with other countries .
f
Identify the core elements of the major taxes in modern tax
systems, such as broad-based consumption and income taxes,
property taxes, or small business tax regimes .
f
Recognize the impact and consequences of specific policies
usually in place in some countries (reduced rates; exemptions; tax
incentives; delay in refund tax credits such as the VAT; restriction to
input tax deductions in the VAT or expenses in the CIT; etc.).
f
Understand the main problems affecting international taxation
and the tools to reduce them (transfer pricing regulations,
exchange of information among countries, etc .) .
f
Describe and analyze the organization of tax administrations,
their principal functions, and common barriers to their reform .
f
Assess tax policy and administration from different perspectives,
such as a holistic approach, a micro-approach (e .g ., by tax source),
or by tax administration function .

28
IMF Capacity Development
General Macroeconomic Analysis
Online: Financial Programming and
Policies, Part 1: Macroeconomic
Accounts and Analysis (FPP.1x)
TARGET AUDIENCE:
All government officials are welcome to register.
The course is particularly relevant for officials in ministries of
finance, economy, and planning and central banks who advise on
macroeconomic and financial policies or who are involved in policy
implementation . The course is offered in English, French, Spanish,
Russian, and Arabic .
REQUIREMENTS AND QUALIFICATIONS:
Some knowledge of
economics is helpful .
Basic Excel skills and access to a computer
with a reliable Internet connection and a Google Chrome web
browser are essential .
COURSE DESCRIPTION:
This online course, presented by the IMF
Institute, explains the basic skills required to conduct financial
programming; the principal features of the accounts of the four
main sectors that comprise the macroeconomy (real, fiscal, external,
and monetary); and how they relate to each other. For each sector,
the course presents the accounting framework, interpretations of
variables and indicators from these accounts, and basic analysis
of the accounts .
COURSE OBJECTIVES:
Upon completion of this course, participants
should be able to:
f
Calculate economic variables using macroeconomic accounting
principles .
f
Interpret the accounts of real, fiscal, external, and monetary sectors
that comprise the macroeconomy .
f
Describe the accounting and behavioral links between the
macroeconomic accounts .


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- Spring '19