PA 685 - TAX ADMINISTRATION

The Graduate School

Credits: 3

This course is designed to broaden studentsâ€™ knowledge of the challenges governments face in creating, administering, and monitoring a modern tax system. It outlines the foundations of tax policymaking and its practice and implementation with emphasis on emerging and topical issues in tax policy administration and their implications for tax systems at state, local, and federal levels. It provides an overview of the linkages between tax policy, social concerns, political input, and other considerations. Subtopics include taxation and development strategies, intergovernmental fiscal relations, tax reform, and strategies for improving tax systems.

Prerequisite(s):
Prereq: PA 631, Martin School graduate program status or permission of instructor.
Approved for Distance Learning.