VITARA - Institutional Governance (edX)

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 you'll learn
Upon completion of this course, participants should be able to:

• 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.