This course is aimed at officials from national and subnational tax administrations, as well as professionals and the general public working in areas related to taxation or interested in strengthening their knowledge on the subject. Mid- and high-level officials from ministries of finance with responsibilities in decision-making, fiscal policy design and implementation, technical analysis, and strategic studies are also welcome. This includes individuals working in areas such as budgeting, treasury, government accounting, fiscal relations, fiscal policy, public market analysis, and public finance innovation, among others.

Also open to consultants, academics, and independent professionals seeking to update their knowledge in fiscal, customs, and financial matters, contributing to the development of technical and strategic capacities in both the public and private sectors.

The topics to be developed during the course are:
Module I. Revenue Estimation
- Lesson 1. The determining factors of tax collection
- Lesson 2. Tax collection system.
- Lesson 3.1 Methods of projecting tax collection
- Lesson 3.2 Direct method of tax collection projection
- Lesson 4. Methods of analysis of changes in tax revenues
- Lesson 5. The economics of tax revenues
Module II. Revenue projection
- Lesson 1. Introduction to econometric methods for forecasting. Multiple linear regression models.
- Lesson 2. Time series models and their components
- Lesson 3. Deterministic self-projective methods of prediction
- Lesson 4. Stochastic self-projection methods of prediction. Univariate analysis of time series. Box-Jenkins Methodology
- Lesson 5. Automatic prediction via E-SEATS and X-13 ARIMA
- Lesson 6. Seasonal and general ARIMA models. Identification, estimation, diagnosis and prediction. Analysis of the intervention.
- Lesson 7. Dynamic regression models and transfer function models
Module III. Estimation of Tax Expenditures
- Lesson 1. Conceptual Framework
- Lesson 2. The frame of reference and the identification of the items that give rise to the tax expenditures
- Lesson 3. Methods of estimating tax expenditures