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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