Economics, public finance, domestic revenue mobilisation & budget support

Practical Information

The course is intended for Commission staff, notably for DG Devco in HQ and Delegation. The course is also open to colleagues from the European Institutions, notably DG ECFIN, ELARG, TRADE, ECHO and the EEAS.

This course lasts 3 days and can take place both in Brussels (HQ) and Delegation.

Prerequisite: participants must have a prior knowledge of public finance management and/or economics, evidenced by their education background and/or their professional experience. Otherwise they must have attended at least one introductory course on PFM (such as the course "PFM I – Systems and Principles" organised by the Commission).

For further information, please contact the DEVCO Training Team.

Objectives

The course offers people already familiar with public finance and economics to deepen their knowledge of tax and revenue issues in the context of development cooperation.

The course will help EC staff better take into account the increasing political and economic importance of DRM and Domestic Public Finance, in EU activities, in particular in the context of Budget Support operations. Participants will become acquainted with the Commission policy as detailed in official documents such as the Communication on "Tax and Development: Cooperating with Developing Countries on Promoting Good Governance in Tax Matters" (April 2010), and in the SWD 'Collect More - Spend Better' and their role in the decisions on the 'Agenda 2030' and the sustainable development goals (SDG).

Content

The course will cover the following issues through presentations, case studies, group exercises and discussions:

• "Tax life cycle": from the political decision, to tax collection, audit and litigation.
• Administrative arrangements: how administrations commonly manage to capture revenues in different administrative and political economic contexts (from fragile states to structured situation).
• Special topics such as VAT issues, valuation for custom purposes and risk management at customs, how revenue projection are made, who is collecting the money, audits, role of Court of Audit, tax expenditure, tax evasion, tax avoidance, transfer pricing, assessing revenues from natural resources.

• Concrete examples using EU documents / Article 4 of the IMF to illustrate what can realistically be achieved in improving DRM.

Method

Presentations, case studies, group exercises and discussions. The unit DEVCO A4 "Budget Support and Public Finance Management" is also expected to participate in some sessions to reply to participants' questions.

Languages

This training is offered in English

Modules:

Agenda

Module 1: Opening and introduction to DRM

Module 2: European Union approach for DRM

Module 3: How to engage

Module 4: Country presentation

Module 5: Taxation system

Module 6: Tax administration issues

Module 7: Focus on direct tax

Module 8: International issues 

Module 9: VAT and excises 

Module 10: Customs

Module 11: Tax Expenditures

Module 12: Natural Resources

Module 13: Build your own DRM indicators 

Module 14: Wrap up exercise

Module 15: Conclusion 

All Course Modules and the agenda can be downloaded together in a compressed zip file: Download