Against the backdrop of an increasingly complex and dynamic global economy, countries in Central and South America face pressing needs to enhance their tax and customs administration capabilities. Optimizing strategic decision-making, addressing cross-border trade challenges, and improving tax collection efficiency have become critical priorities for governments across the region.
To meet these challenges, a consortium of international organizations including the International Monetary Fund (IMF), Spain's Institute of Fiscal Studies (IEF), Spain's National Distance Education University (UNED), and the World Customs Organization (WCO) have jointly launched an "Advanced Course on Tax and Customs Administration." This initiative aims to cultivate a cohort of senior management professionals with international perspectives and specialized skills to propel regional economic development.
First Post-Pandemic In-Person Gathering Marks New Chapter
From October 17-28, 2022, in the picturesque setting of Antigua, Guatemala, the third (2020-2021) and fourth (2021-2022) editions of the Advanced Course on Tax and Customs Administration successfully concluded. This session held particular significance as the program's first return to in-person instruction following pandemic-related delays.
More than 40 senior tax and customs officials from 10 Central and South American countries gathered to explore cutting-edge theories and practices in tax and customs administration. The participants exchanged experiences and shared insights to better equip themselves for leading their respective national administrations through challenging and rapidly evolving environments.
This in-person reunion not only marked the program's revival but also signaled an important step forward in international cooperation for capacity building in Central and South American tax and customs administration. Over two weeks of intensive workshops, case studies, and field visits, participants developed deeper understanding of key issues while forging lasting professional relationships.
Hybrid Curriculum Balances Theory and Practice
The Advanced Course represents not a short-term training event but rather a meticulously designed 14-week comprehensive program combining online and in-person components. This blended learning model capitalizes on the flexibility of digital education and the interactivity of face-to-face engagement to deliver a holistic educational experience.
Curriculum content directly addresses long-expressed needs of Central and South American tax and customs administrators, equipping them with strategic skills and management tools to better confront operational challenges.
The online phase provided systematic theoretical instruction across all aspects of tax and customs administration, including strategic management, risk assessment, performance evaluation, international taxation, customs valuation, and intellectual property protection. Participants progressed at their own pace while maintaining interaction with instructors and peers through online discussions and assignments.
The in-person component emphasized case analysis, experience sharing, and interactive exchanges to translate theoretical knowledge into practical competencies. Experts from international organizations, academia, and government agencies presented the latest research findings and field experiences. Participants engaged in group case studies simulating real-world scenarios, developing solutions and receiving expert feedback.
Supporting Regional Trade Facilitation Initiatives
Notably, senior customs administrators from Bolivia, Colombia, and Peru participated in the program—all beneficiary countries of the Global Trade Facilitation Programme (GTFP) jointly administered by Switzerland's State Secretariat for Economic Affairs (SECO) and the WCO. The course's successful delivery provided substantial support for GTFP implementation in the region, helping elevate customs administration standards and promote trade facilitation to stimulate economic growth.
The SECO-WCO GTFP represents a significant initiative to assist developing and transition economies in implementing the World Trade Organization's Trade Facilitation Agreement through technical assistance and capacity building. Participation in the Advanced Course enables beneficiary countries to better understand and implement the agreement, optimize trade processes, and reduce barriers—enhancing economic competitiveness while fostering regional integration.
Contemporary Curriculum Addresses Emerging Challenges
The comprehensive curriculum spans all aspects of tax and customs administration while particularly focusing on contemporary issues including digital economy taxation, cross-border e-commerce regulation, and supply chain security.
As digital economies rapidly expand, traditional tax collection models face new challenges. The course equipped participants with methodologies to address taxation in digital environments. Similarly, the rise of cross-border e-commerce presents novel customs challenges, with the program providing updated regulatory frameworks and enforcement strategies.
Supply chain security emerged as another critical focus area, with instruction on current standards and practices to mitigate risks from terrorism and criminal activities. The curriculum also emphasized voluntary compliance—the proactive adherence to tax and customs regulations without external compulsion—as a cornerstone of modern administration that reduces enforcement costs while improving efficiency and fairness.
Fifth Edition to Focus on Leadership Development
The fifth edition of the Advanced Course, scheduled to launch in late November, will continue emphasizing leadership development within tax and customs administrations. The program aims to enhance modern management skills while deepening participants' understanding of their roles in departmental advancement, encouraging proactive promotion of reform and efficiency improvements.
In today's rapidly evolving environment, effective leadership proves essential for tax and customs administrations to meet challenges, seize opportunities, and achieve developmental objectives. Through case studies, role-playing exercises, and group discussions, the upcoming session will strengthen competencies in strategic planning, decision-making, risk management, performance assessment, change management, and talent development.
The program represents a collaborative international effort to strengthen Central and South American tax and customs administration capabilities. With continued cooperation, regional administrations will be better positioned to address challenges and contribute to economic development.