Introduction

Revenue mobilisation plays a crucial role in supporting sustainable development, economic resilience, and improved social service delivery in low-income countries. Many governments face challenges such as narrow tax bases, high informality, limited administrative capacity, weak enforcement systems, and heavy reliance on external financing. Revenue Mobilisation in Low-Income Countries Training Course equips participants with comprehensive frameworks, skills, and policy instruments for enhancing domestic revenue mobilisation (DRM) while maintaining equity, efficiency, and taxpayer confidence. The programme integrates global best practices, institutional reform approaches, and modern revenue administration tools necessary for transforming tax systems into sustainable engines of national development.

Participants will explore practical approaches for broadening the tax base, improving compliance, strengthening fiscal governance, modernising tax administration, leveraging digital transformation, and implementing progressive policy reforms aligned with economic realities. Emphasis is placed on identifying country-specific constraints, designing feasible solutions, fostering stakeholder cooperation, and ensuring balanced revenue strategies that promote growth, fairness, and long-term fiscal sustainability.

Programme Curriculum

Revenue Mobilisation in Low-Income Countries Training Course

Introduction

Objectives:

Understand key principles of domestic revenue mobilisation.
Analyse revenue challenges facing low-income countries.
Explore taxation policy options for broadening the tax base.
Strengthen institutional capacity and administrative efficiency.
Apply progressive and equitable tax policy design.
Integrate digital transformation for revenue systems.
Improve taxpayer compliance and service delivery.
Examine strategies for managing informal sector taxation.
Apply risk-based enforcement and audit frameworks.
Enhance inter-agency, regional, and international cooperation.
Evaluate public financial management linkages.
Review global best practices and comparative models.
Develop national revenue mobilisation action plans.

Organizational Benefits:

Enhanced revenue generation and fiscal resilience
Strengthened institutional and administrative systems
Reduced tax leakage, evasion, and avoidance
Improved service delivery and taxpayer trust
Efficient use of data and digital tax systems
Increased compliance and voluntary willingness to pay
Better policy design and implementation capacity
Improved alignment with development priorities
Reduced dependency on external borrowing
Enhanced transparency and governance credibility

Target Audience:

Tax authority officials and policy makers
Revenue administration managers
Public financial management officers
Fiscal planners and economic analysts
Ministry of finance officials
International development practitioners
Advisors, consultants, and researchers
Digital tax transformation specialists

Course Duration: 10 days

Modules

Module 1: Introduction to Domestic Revenue Mobilisation

Concepts, scope, and global frameworks
Importance for fiscal sustainability
Economic and social development linkages
Revenue mobilisation opportunities and constraints
Overview of international benchmarks
Case study: African DRM baseline assessment

Module 2: Revenue Structures in Low-Income Economies

Tax-to-GDP ratios and revenue composition
Constraints of narrow tax bases
Domestic vs external revenue reliance
Sectoral revenue potential mapping
Macroeconomic implications
Case study: Revenue structure comparison across regions

Module 3: Tax Policy Reform Strategies

Key features of effective tax policies
Progressive vs regressive tax systems
Policy design trade-offs and prioritisation
Elastic and stable revenue sources
Impact on business and investment
Case study: Policy reform decisions in a LIC

Module 4: Broadening the Tax Base

Measures for reducing exemptions
Strategies for capturing emerging sectors
Property, environmental, and digital taxes
Resource sector revenue frameworks
Incentive reform challenges
Case study: Successful tax base expansion initiative

Module 5: Informal Sector Revenue Mobilisation

Informal economy mapping tools
Simplified and presumptive tax regimes
Behavioural compliance models
Incentive-based formalisation strategies
Cooperative taxpayer engagement
Case study: Urban market tax compliance reform

Module 6: Enhancing Taxpayer Compliance

Tax morale and perception drivers
Voluntary compliance mechanisms
Service-oriented administration
Communication and education programmes
Behavioural science applications
Case study: National taxpayer service campaign

Module 7: Digitalisation and Modern Tax Systems

ICT adoption frameworks for tax systems
Mobile-enabled tax services
e-Registration, e-Invoices, and e-Filings
Data analytics for compliance
Cybersecurity and system reliability
Case study: Mobile tax compliance platform

Module 8: Revenue Administration & Governance Reform

Organisational restructuring models
Integrity, ethics, and anti-corruption controls
HR capacity building and incentives
Accountability and transparency frameworks
Shared leadership and teamwork
Case study: Revenue authority restructuring

Module 9: Audit, Enforcement & Risk-Based Compliance

Risk profiling and data use
Targeted audit strategies
Anti-fraud and evasion controls
Legal frameworks for enforcement
Alternative dispute resolution
Case study: Risk-based audit implementation

Module 10: Customs Revenue & Trade Facilitation

Tariffs, valuation, and classification
Smuggling, under-valuation, and transit fraud
Border automation and security
Preferential trade agreements
Integrating customs with tax systems
Case study: Customs reform enhancing revenue

Module 11: Intergovernmental Fiscal Coordination

Decentralised revenue systems
Sub-national government roles and mandates
Shared revenue formula and transfers
Accountability of local authorities
Community-level tax engagement
Case study: Local revenue improvement initiative

Module 12: International Tax Cooperation & Treaties

Double taxation agreements (DTAs)
OECD frameworks, BEPS, and global minimum tax
Exchange of information initiatives
Illicit financial flows countermeasures
Regional collaboration models
Case study: Treaty negotiation outcomes

Module 13: Public Financial Management Integration

Budget planning and accountability
Expenditure transparency and value creation
Fiscal rule alignment with revenue design
Citizen engagement and delivery impact
Fiscal risk assessment and reporting
Case study: DRM linked to budget reforms

Module 14: Monitoring, Evaluation & Performance Metrics

DRM performance indicators and KPIs
Revenue forecasting methods
Independent oversight and audit frameworks
Adaptive learning mechanisms
Reporting and transparency tools
Case study: Annual revenue performance review

Module 15: Strategy Development & Action Planning

Step-by-step DRM reform planning
Stakeholder negotiation approaches
Phased implementation models
Risk mitigation and sustainability
Institutional ownership and change management
Case study: National DRM strategy blueprint

Training Methodology:

Instructor-led interactive lectures
Group discussions and team assignments
Real-world policy analysis and simulations
Practical case study evaluations
Action planning and problem-solving workshops
Expert consultation and peer-learning forums

Register as a group from 3 participants for a Discount

Send us an email: info@fineskilltrainingcenter.org or call +254769199797

Certification

Upon successful completion of this training, participants will be issued with a globally- recognized certificate.

Tailor-Made Course

We also offer tailor-made courses based on your needs.

Key Notes

a. The participant must be conversant with English.

b. Upon completion of training the participant will be issued with an Authorized Training Certificate

c. Course duration is flexible and the contents can be modified to fit any number of days.

d. The course fee includes facilitation training materials, 2 coffee breaks, buffet lunch and A Certificate upon successful completion of Training.

e. One-year post-training support Consultation and Coaching provided after the course.

f. Payment should be done at least a week before commence of the training, to Fineskill Training Center account, as indicated in the invoice so as to enable us prepare better for you.

Skills & Software Covered

Ms Word

Programme Fee

Duration: 10 Days

Method: Online or Physical

Online Price: $2,000

Physical Price: $3,000

Certification: Accredited Certificate

View Available Dates 📄 Download Course Outline (PDF)

Available Sessions

Location

Month

Year

Oct 19 2026

19 Oct — 30 Oct 2026

💻 Online / Virtual session

Online $2,000