Page 2 - BRITACEG

Foreword

The Belt and Road Initiative Tax Administration Cooperation Mechanism (hereinafter
referred to as “BRITACOM”) is dedicated to enhancing tax administration capacity,
facilitating trade and investment, promoting inclusive growth of the economy, and
realizing the United Nations’ 2030 Agenda for Sustainable Development. The Belt
and Road Initiative Tax Administration Capacity Enhancement Group (hereinafter
referred to as “BRITACEG”), a pillar of the BRITACOM, is aimed at establishing a
practical platform for tax administrations, international organizations, businesses and
academia of the Belt and Road Initiative jurisdictions (hereinafter referred to as “BRI
jurisdictions”) for mutual learning, knowledge sharing, capacity building, and
collaborative governance so as to jointly enhance tax administration capacity through
cooperation, and make the BRITACOM a great contributor in shaping the global tax
governance system.

A scientific, systematic, professional and open curriculum system is the foundation to
carry out training in respect of tax administration. Upholding the Silk Road spirit
characterized by peaceful cooperation, openness and inclusiveness, mutual learning
and mutual benefit, working for aspirations of the BRITACOM, and taking into
account the current status of the tax environment and administration capacity of the
BRI jurisdictions, the BRITACEG has designed a curriculum system focusing on the
core theme of tax administration capacity building. This system comprises four
themes that are highly associated with functions and duties of tax administrations,
namely, Tax System, Tax Administration and Digitalization, Tax Environment and
Taxpayer Service, as well as Tax Cooperation.
The BRITACEG Curriculum System is forward-looking by keeping up with the latest
changes and trends in international taxation. The BRITACEG strives to enrich the
content, polish the logic and refine the structure of the system through extensively
soliciting opinions from international experts and scholars in the tax field, and
constantly learning from the expertise and practices of renowned universities and
training institutes.

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Based on the Introduction of the BRITACEG Curriculum System issued at the 3 Belt
and Road Initiative Tax Administration Cooperation Forum (hereinafter referred to as
“BRITACOF”), the BRITACEG has formulated The BRITACEG Curriculum System
Version 1.0, which will be further optimized responding to innovation in tax theories
and practices, course demands and participant feedback.

Special thanks go to BRITACOM Members and Observers, BRITACEG Members
and Partners, international organizations, scholars, as well as individual experts for
their valuable insights. Meanwhile, appreciation is extended to the State Taxation
Administration of China (hereinafter referred to as “STA”), the National Tax Institute
of the STA and the five Belt and Road Initiative Tax Academies (hereinafter referred
to as “BRITAs”) in Yangzhou, Beijing, Astana, Macao and Riyadh for their solid
support in designing the BRITACEG Curriculum System and providing lecturers.
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