Understanding Economy 1) Fundamental Economics - Budget, Taxes and Public Investment
- Economic Growth
- Education
- Green Economics
- Health Care Systems
- Immigration
- Inequality and Poverty
- Jobs and Unemployment
- Minimum Wage
- Race and Ethnicity
- Raising Pay
- Regulation
- Retirement program
- Trade and Globalization
- Unions and Labour Standards
- Wages, Incomes and Wealth
- Decision Making and Cost-Benefit Analysis
- Division of Labour and Specialization
2) Macroeconomics - Aggregate Demand
- Aggregate Supply
- Budget Deficits and Public Debt
- Business Cycles
- Economic Growth
- Employment and Unemployment
- Fiscal Policy
- GDP
- Inflation
- Monetary Policy and the Federal Reserve
- Real vs Nominal
3) Microeconomics - Competition and Market Structures
- Consumers
- Demand
- Elasticity of Demand
- Entrepreneurs
- Government Failures/Public-Choice Analysis
- Income Distribution
- Market Failures
- Markets and Prices
- Price Ceilings and Floors
- Producers
- Profit
- Roles of Government
- Supply
4) International Economics - Balance of Trade and Balance of Payments
- Barriers to Trade
- Benefits of Trade/Comparative Advantage
- Economic Development
- Foreign Currency Markets/Exchange Rates
5) Personal Finance, Economics - Compound Interest
- Credit
- Financial Markets
- Human Capital
- Insurance
- Money Management/Budgeting
- Risk and Return
- Savings & Investing
Government Assets Management 1) Administered assets (Official properties) - Government office buildings
- Housing facilities for national government officials
- Penal institutions
- Other official Properties
2) Administered assets (Official properties) - Government office
- Buildings, housing
- Facilities for national
- Government officials,
- Penal institutions, etc.
3) Administered assets (Public properties) - National roads
- Rivers,
- National government parks
- Recreation centers
- Human development-related assets
4) Administrative assets (Imperial properties) - Palaces held by Royals / Royal families
- Properties used by Royals / Monarchs / Museums
5) Administrative assets (Forest properties) - National forests used for national forest projects
- Natural resources
Government Revenue Management 1) Revenue from Taxation - Value-added tax
- Business tax
- Consumption tax
- Land value-added tax
- Tax on city maintenance and construction
- Resources tax
- Tax on use of urban land
- Enterprise income tax
- Personal income tax
- Tariffs
- Stamp tax on security transactions
- Tax on purchase of motor vehicles
- Tax on agriculture and animal husbandry and tax on the occupancy of cultivated land
2) Special Revenues - Fee on sewage treatment
- Fee on urban water resources
- Fee for the compensation of mineral resources
- Extra-charges for education
- Housing fee
- Sewerage fee
3) Other Revenues & Management - Revenue from interest
- Revenue from the repayment of capital construction loan
- Revenue from capital construction projects
- Donations
- Grants
4) Subsidies for losses - Understanding negative revenue
- Subsidies to industrial, commercial
- Subsidies to grain purchasing and supply enterprises
- Subsidies for Fuel & Cooking gas etc.
Tax Revenue Management 1) Law of Tax Administration and Procedure (IMF) - Structure of Tax Administration Law
- Organizing Principles of Tax Administration Law
- Functional Categories; Temporal Organization; Legal Categories
2) Interrelation of Tax Administration Law with Other Laws - Nontax Law
- Substantive Tax Law
- Location of Tax Administration Law
3) Compilation and Publication of All Tax Laws - Definitions of General Applicability
- Regulations and Rulings
- Regulations and Rulings of General Applicability
- Rulings of Specific Application
4) Returns and Record-Keeping - General rules relating to returns
- Information Returns
- Conditioning a Tax Benefit on Identification of the Payee
- Record Keeping
5) Audits and Investigations (Role & functions) - Relationship Between the Taxation Authority and Investigative Agencies
- Access to Third-Party Records and the Power to Issue Summonses
- Indirect Methods of Assessment
6) Dispute Settlement - Compromises
- Payment of Tax During Dispute
- Disputes Within the Taxation Authority
- Tax Adjudications
- Procedures in Tax Adjudications
- The burden of Proof in Tax Adjudications
7) Recovery - Tax Liens
- Seizure of Property
- Sale of Seized Property
- Recovery of Debts Owed the Taxpayer by Third Parties
- Installment Payment Arrangements
- Receivership
- Property Transferred Without Full Consideration
- Compromise and Write-Offs
- Taxpayer Ombudsperson
8) Taxpayers rights - Confidentiality
- Notice
- Reasonable Audits
- Explanation
- Counsel
- Record
- Discovery
- Hearing
- Appeal
- Limitations
9) Taxpayer Compliance and Sanctions - Compliance Issues
- Design of the Substantive Tax Law
- Purpose of Sanctions
- Operation of Deterrence
- Design of Civil Sanctions
- Deterrence
- Encouraging Resolution of Disputes
- Punishment
- Flat-Rate Penalties
- The severity of Civil Sanctions
- Rules to Increase the Effectiveness of Civil Sanctions
- Criminal Offenses by Taxpayers
- Tax Administrator Penalties
Pension Fund Management 1) Pensions Scheme Governance, Regulation & Retirement Funds - Pension scheme roles of Regulators, Trustees and other responsible parties
- The pivotal role of pensions in contemporary economies
- Poor performance of pension scheme assets and investment managers
- Building confidence in pension systems and individual schemes
- Challenging advisors and service providers to deliver greater value
- Strategic initiatives, e.g. increased scale, internal investment management
- The wider stewardship role of pension schemes in the future Functional Categories; Temporal Organization
2) Pension Scheme Investment in Private Equity - The nature and risk/return profile of private asset investment
- Rationales for pension scheme allocation to private equity and infrastructure
- Pitfalls in private asset investment and the key role of effective due diligence
- Realistic liquidity analysis in public and private asset markets
- Evolution of private investments and key exit strategies
- Project finance structures and participants
- Monitoring and evaluation of pension funds: reviewing the Service Legal Agreement (SLAs)
- How surplus returns should affect Employee Benefit Plans
- Innovation in the pension and retirement fund Industry
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