Tax Collection Course
- Written by: Maureen Pérez
Tax Collection Course
This program has a duration of 10 weeks; completing 135 academic hours certified by CIAT. It is currently offered in Spanish and Portuguese.
This course will provide the student with the basic concepts for understanding the origin of the tax obligation and tax debt, the obligors and responsible parties and the form of extinction of the obligations. In addition, to provide the student with the basic concepts of administrative collection in the TAs, the powers required for its exercise and a general description of the procedure. Finally, to know, understand and identify the different stages that make up the persuasive and enforced administrative collection procedure in the TAs.
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:
- Lesson 1. Introduction to the Study of the Collection of Tax Credits
- Lesson 2. Specific Collection Models, Strategies, and Procedures
- Lesson 3. Persuasive Collection Processes, Systematization, Management Indicators
- Lesson 4. Coercive, Judicial and Criminal Processes
- Lesson 5. Negotiation, Agreement Formulas and Payment Facilities
- Lesson 6. Risk-based Collections Model
- University graduate or postgraduate.
- Identity.
- In the case of public agents, a certificate issued by the Human Resources indicating their status within the Administration.
Maureen E. Pérez A.
Training Manager
E-mail: mperez@ciat.org
Mónica Donoso
Technical Training Assistant
E-mail: mdonoso@ciat.org
Mónica Clároz
Training Assistant
E-mail: mclaroz@ciat.org