INSTITUTO DE ESTUDIOS FISCALES

(INSTITUTE OF FISCAL STUDIES)

Escuela de la Hacienda Pública(SCHOOL OF PUBLIC FINANCE)

June 2007 oecd Cairo

INSTITUTO DE ESTUDIOS FISCALES

• AUTONOMOUS BODY

• DIRECTORATE GENERAL

• BELONGS TO THE CENTRAL ADMINISTRATION

• FUNCTIONS ASSIGNED BY LAW

* SELECTION PROCESSES OF NEW CIVIL SERVANTS

* TRAINING

* RESEARCH

RESEARCHUNIT

INSTITUTO DE ESTUDIOS FISCALES

THREE MAIN AREAS

TRAININGUNIT

SCHOOL OF PUBLIC FINANCE

PUBLISHING UNITAND

LIBRARY

INSTITUTO DE ESTUDIOS FISCALES

ALL FUNCTIONAL AREAS:

Taxes, Customs, Bugdet, ExpendituresControl, Insurance,

Cadastre...

ALL SUBJECTS:

Technical, Instrumental,

Managerial

THE WHOLE TERRITORY:

4 regional centres

• EXPERIENCE IN RESEARCH SINCE 1960

• EXPERIENCE IN TRAINING SINCE 1985 AS AN INTEGRAL SCHOOL:

IEF CHART

INSTITUTO DE ESTUDIOS FISCALES

DirectorateGeneral

Executive Council

SPF Directorate

Deputy Directorfor Tax Studies

Deputy Dir.of Budget and

public ExpendituresStudies

Deputy Dir.Org, Planning and

ResourcesManagement

Trainingof civil servants

of the upperbodies

Training ofthe technical

staffRegional Centres

IEF CENTRES

A Coruña

Barcelona

Valencia

Sevilla

Madrid

INSTITUTO DE ESTUDIOS FISCALES ESCUELA DE LA HACIENDA PÚBLICA

MAIN FUNCTIONS

• Collaborating in the processes of selection of civil servants of groups A and B of the Ministry of Economy and Finance.

• Training of upper and technical civil servants of the Ministry of Economy and Finance

• Co-operation with other national and international organizations in the areas of training and technical assistance

ESCUELA DE LA HACIENDA PÚBLICATHE TRAINING MODEL

IT LAYS ON THREE MAIN PILLARS:

PLANS

AND

PROGRAMS

PLANS

AND

PROGRAMS TRAINING

METHODOLOGYTRAINING

METHODOLOGYTRAINERSTRAINERS

TRAINING PLANS

NEWCOMERS VOLUNTARY POSTGRADUATE

INTERNATIONAL PERMANENT ADMINISTRATIVECAREER

DISTANCEUNIVERSITY

INSTITUTIONAL

• TAXATION

• CUSTOMS

• BUDGET, PUBLIC EXPENDITURES CONTROL AND ACCOUNTING

• CADASTRE

• SURVEYLLANCE OF INSURANCE FUNDS AND PENSION PLANS AND THEIR MARKETS

• PUBLIC MANAGEMENT AND DIRECTIVES SKILLS

TRAINING SUBJECTS

• Tax Agency

• Auditing, pre-emptive control and accounting body of the public Administration

• Cadastre’s Directorate General

• Insurance and Pension Plans Directorate

• Budget Directorate

D.G.

Catastro

D.G.

Seguros

TRAINING YEARLY PLANS

D.G.

Presupuestos

TRAINING METHODOLOGY

PLANS AND PROGRAMS BUILDING:

DIAGNOSYS OF NEEDS

TRAINING BOARDS

DIRECT INTERVIEW

TRAINING MODALITIES:

PHYSICAL CLASS Debates and forumse-learning (blended)

E-net forums

TRAINERS

ATTEND TWO TASKS:

THEIR JOB ANDTHE TRAINING

OF OTHER CIVILSERVANTS

ACTIVECIVIL SERVANTS

They receive aPEDAGOGICAL

TRAININGcourse

ESCUELA DE LA HACIENDA PÚBLICAINSTITUTIONAL CO-OPERATION

• INTERNATIONAL:

– LATINAMERICAN COUNTRIES– EUROPEAN UNION: MEMBER AND CANDIDATE STATES– OTHER COUNTRIES– INSTITUTIONS AND ORGANIZATIONS: CIAT, BID, ASIP…– OTHER TRAINING CENTRES

• NATIONAL:

– AUTONOMOUS COMMUNITIES; COUNCILS AND OTHER LOCAL ENTITIES; UNIVERSITIES; OTHER PUBLIC INSTITUTIONS; UNIONS AND OTHER PROFESSIONAL ENTITIES

• Latin-America:

In 2006, 310 students received 1.491 hours of training

• Europe:

bylateral co-operation and training covenants with: Polland, Latvia, Hungary, Bulgary, Rumania, Russia.

INSTITUTIONAL CO-OPERATIONINTERNACIONAL RELATIONS

2006

ESCUELA DE LA HACIENDA PÚBLICA some figures of 2006

Training

ACTIVITIES 465

HOURS 27.371,5

STUDENTS 18.657

ESCUELA DE LA HACIENDA PÚBLICA TRAINING ACTIVITIES 2006

27.371,518.657465TOTAL

1.2214326UNED (DISTANCE

UNIVERSITY)

2.398,51.89777INSTITUTIONAL

946465ADMINISTRATIVE

CAREER

3.9709.219132PERMANENT

4.288,51.37184INTERNATIONAL

3.326,542715POSTGRADUATE

1.9544.508118VOLUNTARY

9.26775728NEWCOMERS

TRAINING HOURS

STUDENTSNUMBER OF ACTIVITIESTRAINING PLAN

ESCUELA DE LA HACIENDA PÚBLICATRAINING ACTIVITIES 2005

ESCUELA DE LA HACIENDA PÚBLICA RELEVANT PROJECTS

EUROSOCIAL

VIRTUAL CAMPUS

MASTER IN PUBLIC MANAGEMENT

INTERNATIONAL MASTER IN FINANCE AND PUBLIC ADMINISTRATION

INTERNATIONAL MASTER IN PUBLIC FINANCE AN TAXATION

HIGH SPECIALIZATION: INTERNATIONAL TAXATION AND FINANCIAL PRODUCTS TAXATION

DEEP COLLABORATION WITH AACC (AutonomousCommunities) AND SFMP (Local Entities Federation)

EUROsociAL- TAXATION

Regional program for the social Cohesion in Latin-America

Instituto de Estudios Fiscales – IEF – España

InWEnt Capacity Building International – InWEnt – Alemania

Assistance au Développement des Échanges en Technologies Économiques et Financières – ADETEF – Francia

Institute for Fiscal Studies – IFS – Reino Unido.

Fundación Centro de Educación a Distancia para el Desarrollo Económico y Tecnológico – CEDDET – España

JOINT VENTURE INSTITUTIONS (EUROPE)

JOINT VENTURE INSTITUTIONS (LATINAMERICA)

Centro Interamericano de Administraciones Tributarias – CIAT

Servicio de Administración Tributaria – SAT – México

Administración Federal de Ingresos Públicos AFIP – Argentina

Secretaria da Receita Federal - SRF – Brasil

Dirección de Impuestos y Aduanas Nacionales – DIAN - Colombia

DEVELOPMENT: 4 YEARS

BUDGET: MORE THAN 8.000.000 € (80% FINANCED BY THE EU & 20 % BY THE EUROPEAN INSTITUTIONS).

THE PROJECT CONCENTRATES UPON:

1. TAX POLICIES; 2. TAX ADMINISTRATIONS AND HUMAN RESOURCES;3. BUDGET AND PUBLIC EXPENDITURE; 4. TERRITORIAL FINANCES AND SOCIAL SECURITY.

VIRTUAL CAMPUS

TRAINING ACTIVITIES

InternationalMasters

VoluntaryTraining

on line coursesLatin-America

PublicManagement

Master

RAAM

FINALIZED 2005(Voluntary Training)

56242ªGRANST LAW

83244ªTAX LAW

37246ªPUBLIC PROCUREMENT

90241ªPROFIT’S TAX

91241ªTAX AUDITING PROCEDURES

326101ªTutorial PADRE 2004

322

24

24

24

24

24

24

24

24

HOURS

449ªPERSONAL INCOME TAX. BEGIN.

485ªVAT BEGINNERS

453ªINTERNATIONAL TAXATION

1.143TOTAL

1071ªBUDGET LAW

438ªPERSONAL INCOME TAX. BEGIN

424ªVAT BEGINNERS

185ªPUBLIC PROCUREMENT

1133ªTAX LAW

STUDENTSEDITIONCOURSES

FINALIZADE EDITIONS 2005(Voluntary TRAINING)

322

28

28

28

28

14

28

28

28

28

28

28

28

HOURS

940TOTAL

86ENFORCEMENT PROCEDURE

86TAX COLLECTION PROCEDURES

80TAX LAW

82BUDGET LAW

90HERITAGE AND PROPERTY TRANSFERS TAX

64PROPERTY TAX

80PROPERTY TRANSFER AND LEGAL DOCUMENTS TAX

82PUBLIC ADMINISTRATION PROPERTY LAW

58GRANSTS LAW

95REVIEWING PROCEDURES

82PUBLIC PROCUREMENT

55PUBLIC ACCOUNTING. LOCAL ENTITIES

STUDENTSCOURSE

PLANNING FOR 2006Degree of accomplishment: 95%

Voluntary Training Plan

Public accounting for local entities

3 editions

10 courses

In collaboration with thetax agency Tutorial Program

PADRE 2005

Permanent Training. DG Cadastre 10 courses