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VITARA - Institutional Governance

Robert A. Russell and Thomas Story

This course introduces the internal and external governance frameworks for tax administrations. It covers topics such as the principles of accountability and transparency, governance safeguards, external oversight, internal controls, governance responsibilities for senior leaders in a tax administration as well as organizational considerations in the development and implementation of the governance framework.

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This course introduces the internal and external governance frameworks for tax administrations. It covers topics such as the principles of accountability and transparency, governance safeguards, external oversight, internal controls, governance responsibilities for senior leaders in a tax administration as well as organizational considerations in the development and implementation of the governance framework.

This course is a joint initiative of four international organizations: Inter-American Center of Tax Administrations (CIAT), Intra-European Organisation of Tax Administrations (IOTA), International Monetary Fund (IMF), and Organisation for Economic Co-operation and Development (OECD).

What's inside

Learning objectives

  • Describe what is meant by institutional governance in tax administration and the key internal and external dimensions of governance.
  • Recognize how the principles of accountability and transparency influence the design of tax administration frameworks for addressing governance vulnerabilities.
  • Describe key components that make up the institutional settings of a tax administration.
  • Recognize the governance safeguards that allow a tax administration to be effective, impartial and not subject to political interference.
  • Explain the importance of external oversight and the mechanisms for ensuring that community confidence in the tax system is maintained.
  • Understand the essential elements of an internal governance framework for a tax administration.
  • Identify the internal governance responsibilities of executives and managers in a tax administration.
  • Describe key organizational considerations in the development and implementation of an internal governance framework.
  • Describe the various kinds of risks that a tax administration may be required to anticipate and prepare to manage.
  • Explain why a system of internal controls is important in a tax administration.
  • Upon completion of this course, participants should be able to:

Good to know

Know what's good
, what to watch for
, and possible dealbreakers
Emphasizes accountability and transparency, critical components of effective tax administration governance
Covers a wide range of governance topics, providing a comprehensive understanding of tax administration frameworks
Provides a strong foundation for tax administration professionals seeking to strengthen their governance knowledge
Taught by renowned instructors from leading tax administration organizations
Focuses on both internal and external governance dimensions, ensuring a holistic approach to tax administration
Suitable for tax administrators, policymakers, and professionals responsible for governance in tax organizations

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Career center

Learners who complete VITARA - Institutional Governance will develop knowledge and skills that may be useful to these careers:
Tax Manager
Tax Managers are responsible for managing the tax affairs of their organizations. They may be responsible for preparing and submitting tax returns, conducting tax audits, advising on tax planning, and representing their organizations in tax disputes. This course would be beneficial for Tax Managers as it provides a comprehensive overview of institutional governance in tax administration. The course covers topics such as the principles of accountability and transparency, governance safeguards, external oversight, internal controls, and governance responsibilities for senior leaders in a tax administration. This knowledge would be invaluable for Tax Managers as they navigate the complex and ever-changing tax landscape.
Tax Compliance Officer
Tax Compliance Officers are responsible for ensuring that their organizations are in compliance with tax laws and regulations. They may also be responsible for conducting internal audits, preparing tax returns, and advising on tax planning. This course would be beneficial for Tax Compliance Officers as it provides a thorough understanding of the principles of accountability and transparency in tax administration. The course also covers topics such as governance safeguards, external oversight, and internal controls. This knowledge would be essential for Tax Compliance Officers as they work to ensure that their organizations are paying their fair share of taxes.
Tax Policy Analyst
Tax Policy Analysts are responsible for analyzing and evaluating tax policies. They may also be responsible for developing and recommending new tax policies. This course would be beneficial for Tax Policy Analysts as it provides a thorough understanding of the principles of accountability and transparency in tax administration. The course also covers topics such as governance safeguards, external oversight, and internal controls. This knowledge would be essential for Tax Policy Analysts as they develop and evaluate tax policies that are fair and equitable.
Tax Auditor
Tax Auditors are responsible for examining an organization's financial records to ensure that they are accurate and compliant with tax laws. They may also be responsible for conducting field audits, interviewing witnesses, and preparing audit reports. This course would be beneficial for Tax Auditors as it provides a thorough understanding of the principles of accountability and transparency in tax administration. The course also covers topics such as governance safeguards, external oversight, and internal controls. This knowledge would be essential for Tax Auditors as they carry out their duties and ensure that organizations are paying their fair share of taxes.
Tax Accountant
Tax Accountants are responsible for preparing and submitting tax returns, advising clients on tax planning, and representing clients in tax disputes. They may also be responsible for conducting research on tax laws and regulations. This course would be beneficial for Tax Accountants as it provides a comprehensive overview of institutional governance in tax administration. The course covers topics such as the principles of accountability and transparency, governance safeguards, external oversight, and internal controls. This knowledge would be invaluable for Tax Accountants as they work to ensure that their clients are in compliance with tax laws and regulations.
Tax Lawyer
Tax Lawyers are responsible for advising clients on tax laws and regulations. They may also be responsible for representing clients in tax disputes. This course would be beneficial for Tax Lawyers as it provides a comprehensive overview of institutional governance in tax administration. The course covers topics such as the principles of accountability and transparency, governance safeguards, external oversight, and internal controls. This knowledge would be invaluable for Tax Lawyers as they work to ensure that their clients are in compliance with tax laws and regulations.
Internal Auditor
Internal Auditors are responsible for conducting audits of their organizations to ensure that they are operating efficiently and effectively. They may also be responsible for reviewing internal controls, assessing risks, and making recommendations for improvements. This course would be beneficial for Internal Auditors as it provides a thorough understanding of the principles of accountability and transparency in tax administration. The course also covers topics such as governance safeguards, external oversight, and internal controls. This knowledge would be essential for Internal Auditors as they work to improve the operations of their organizations.
Government Auditor
Government Auditors are responsible for conducting audits of government agencies and programs. They may also be responsible for investigating fraud, waste, and abuse. This course would be beneficial for Government Auditors as it provides a comprehensive overview of institutional governance in tax administration. The course covers topics such as the principles of accountability and transparency, governance safeguards, external oversight, and internal controls. This knowledge would be invaluable for Government Auditors as they work to ensure that government agencies are operating efficiently and effectively.
Compliance Manager
Compliance Managers are responsible for ensuring that their organizations are in compliance with laws and regulations. They may also be responsible for developing and implementing compliance programs. This course may be useful for Compliance Managers as it provides a thorough understanding of the principles of accountability and transparency in tax administration. The course also covers topics such as governance safeguards, external oversight, and internal controls. This knowledge could be beneficial for Compliance Managers as they work to ensure that their organizations are operating in a compliant manner.
Program Manager
Program Managers are responsible for planning, organizing, and directing programs. They may also be responsible for developing and implementing program plans. This course may be useful for Program Managers as it provides a thorough understanding of the principles of accountability and transparency in tax administration. The course also covers topics such as governance safeguards, external oversight, and internal controls. This knowledge could be beneficial for Program Managers as they work to improve the effectiveness of their programs.
Forensic Accountant
Forensic Accountants are responsible for investigating financial crimes, such as fraud and money laundering. They may also be responsible for providing expert testimony in court. This course may be useful for Forensic Accountants as it provides a thorough understanding of the principles of accountability and transparency in tax administration. The course also covers topics such as governance safeguards, external oversight, and internal controls. This knowledge could be beneficial for Forensic Accountants as they work to investigate and prevent financial crimes.
Risk Manager
Risk Managers are responsible for identifying, assessing, and managing risks. They may also be responsible for developing and implementing risk management plans. This course may be useful for Risk Managers as it provides a thorough understanding of the principles of accountability and transparency in tax administration. The course also covers topics such as governance safeguards, external oversight, and internal controls. This knowledge could be beneficial for Risk Managers as they work to identify and manage risks within their organizations.
Operations Manager
Operations Managers are responsible for planning, organizing, and directing the operations of their organizations. They may also be responsible for developing and implementing operational plans. This course may be useful for Operations Managers as it provides a thorough understanding of the principles of accountability and transparency in tax administration. The course also covers topics such as governance safeguards, external oversight, and internal controls. This knowledge could be beneficial for Operations Managers as they work to improve the operations of their organizations.
Project Manager
Project Managers are responsible for planning, organizing, and executing projects. They may also be responsible for managing project teams and budgets. This course may be useful for Project Managers as it provides a thorough understanding of the principles of accountability and transparency in tax administration. The course also covers topics such as governance safeguards, external oversight, and internal controls. This knowledge could be beneficial for Project Managers as they work to successfully complete projects.
Management Consultant
Management Consultants are responsible for advising organizations on how to improve their operations. They may also be responsible for developing and implementing improvement plans. This course may be useful for Management Consultants as it provides a thorough understanding of the principles of accountability and transparency in tax administration. The course also covers topics such as governance safeguards, external oversight, and internal controls. This knowledge could be beneficial for Management Consultants as they work to improve the operations of their clients.

Reading list

We've selected 14 books that we think will supplement your learning. Use these to develop background knowledge, enrich your coursework, and gain a deeper understanding of the topics covered in VITARA - Institutional Governance.
Provides a comprehensive overview of the key elements of an internal governance framework for a tax administration. It useful reference tool for tax administrators and other stakeholders involved in the design and implementation of governance frameworks.
Provides a comprehensive overview of the principles and good practices of governance in tax administrations. It valuable reference tool for tax administrators and other stakeholders involved in the governance of tax administrations.
Provides a comprehensive overview of the challenges and opportunities facing tax administrations in developing countries. It useful reference tool for tax administrators and other stakeholders involved in the design and implementation of tax policies and administration in developing countries.
Provides a comprehensive overview of the economic principles of taxation. It useful reference tool for students, researchers, and policymakers interested in the design and implementation of tax policies.
Provides a comprehensive overview of the role of taxation in economic development. It useful reference tool for students, researchers, and policymakers interested in the design and implementation of tax policies in developing countries.
Provides a comprehensive overview of the theoretical foundations of public finance. It useful reference tool for students, researchers, and policymakers interested in the design and implementation of public policies.
Provides a comprehensive overview of the principles of public economics. It useful reference tool for students, researchers, and policymakers interested in the design and implementation of public policies.
Provides a comprehensive overview of the principles of tax policy. It useful reference tool for students, researchers, and policymakers interested in the design and implementation of tax policies.
Provides a comprehensive overview of the challenges and opportunities facing tax administrations in the global economy. It useful reference tool for tax administrators and other stakeholders involved in the design and implementation of tax policies and administration in the global economy.
Provides a comprehensive overview of the future of taxation. It useful reference tool for students, researchers, and policymakers interested in the design and implementation of tax policies in the future.
Provides a comprehensive overview of the political economy of taxation. It useful reference tool for students, researchers, and policymakers interested in the design and implementation of tax policies.
Provides a comprehensive overview of the relationship between taxation and development. It useful reference tool for students, researchers, and policymakers interested in the design and implementation of tax policies to promote development.
Provides a comprehensive overview of the relationship between taxation and climate change. It useful reference tool for students, researchers, and policymakers interested in the design and implementation of tax policies to address climate change.

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