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. The Activity of the Public Sector
Lesson 2. Public Financing: Taxes
Lesson 3. Tax Models
Lesson 4. Criteria for Selecting Tax Policy Instruments (I): Efficiency, Equity, and Sufficiency
Lesson 5. Criteria for Selecting Tax Policy Instruments (II): Administrative Capacity, Social Acceptance, and International Environment
Lesson 6. The Tax Gap
Lesson 7. The Tasks of the Tax Administration
Lesson 8. The Organization of the Tax Administration
Lesson 9. Financing the Different Levels of Government
Lesson 10. Instruments Based on the Benefit Principle
Lesson 11. Introduction to Income Taxation
Lesson 12. Basic Structure of Personal Income Tax (I)
Lesson 13. Basic Structure of Personal Income Tax (II)
Lesson 14. Basic Structure of Personal Income Tax (III)
Lesson 15. Corporate Income Tax
Lesson 16. Taxes on Inheritances and Donations
Lesson 17. Wealth Taxation
Lesson 18. General Sales Taxes
Lesson 19. Value Added Tax (VAT)
Lesson 20. Taxes on Specific Consumption and Customs Duties
Lesson 21. Regulatory Instruments
Lesson 22. Financing the Deficit: Capital Revenues