This course addresses the following competences:
- Describe and analyse the different types of taxes available to governments at local and deconcentrated/decentralised levels including the nature (e.g. direct/indirect) and incidence (e.g. individuals/corporations/property) of each type;
- Critically explain the major elements of public revenue generation (e.g. taxation, charges for services, borrowing, grants) and the implications these have for the management and regulation of a country’s economic infrastructure (e.g. financial markets, financial institutions, public enterprises);
- Describe, explain and analyse the various theories and models of taxation and their implications for the economic and social development of a nation;
- Demonstrate a comprehensive knowledge and understanding of the main classes of public revenue and public finance and appraise their respective roles in, and interaction with, economic and social policy making in a country.
Module: Briefing
Skill Level: Beginner
This course addresses the following competences:
- Explain the need for revenue raising to operate within a framework of professional ethics and values, and demonstrate a sound understanding of the ethical guidance designed to address it.
- Define the concepts of tax avoidance and tax evasion and discuss the issues, both national and international, surrounding tax avoidance, and its implications for revenue raising by individual governments.
Module: Briefing
Skill Level: Beginner