Summary.
The bill would create the Fiscal Education Program in the Republic of Panama (República de Panamá) and assign its implementation to the General Directorate of Revenue (Dirección General de Ingresos), working with the Ministry of Education (Ministerio de Educación). It defines the program as a teaching and learning process intended to build public awareness of the social role of taxation, promote accountability, and pursue the nation’s collective welfare. It provides for formal education activities at every educational level, including seminars, workshops, publications, school programs, and direct assistance to taxpayers. The General Directorate of Revenue and the Ministry of Education would regularly monitor and evaluate the program and publish the results annually for public access.
The two institutions could work with other government entities, nongovernmental organizations, educational institutions, and interested parties. They would be authorized to issue implementing regulations and guidelines. The Ministry of Education, supported by the General Directorate of Revenue, would design the curriculum structure and teaching materials needed to incorporate fiscal education throughout the national education system. The program would address fiscal and social problems through nonformal and informal education initiatives and propose recreational activities encouraging transparency and access to public information. The Ministry of Education would coordinate teacher training for preschool, basic, secondary, and higher education.
Online learning would be one of the program’s teaching strategies, using courses, webinars, videos, interactive games, and other digital resources. The General Directorate of Revenue and the Ministry of Education would develop and maintain an online platform offering learning resources to students, teachers, and other citizens. The bill also proposes Accounting and Fiscal Support Centers within universities. At these centers, university students would advise micro, small, and medium sized enterprises on compliance with tax obligations. The General Directorate of Revenue would coordinate the centers with participating universities, and the students would receive training and supervision in tax and accounting matters.
The bill further provides for communication strategies using media and channels designated by the General Directorate of Revenue, as well as space on both institutions’ online platforms to inform the public about progress toward the program’s objectives. The Ministry of Economy and Finance (Ministerio de Economía y Finanzas) would allocate and provide funding to the General Directorate of Revenue for logistics, educational spaces, training, the support centers, and other operating and outreach expenses. The General Directorate of Revenue would administer and spend those funds and account for their use. The proposed law would take effect in the fiscal year following its promulgation.
The proposal concerns the General Directorate of Revenue, the Ministry of Education, and the Ministry of Economy and Finance, together with universities, public and private schools, teachers, students, taxpayers, collaborating organizations, and micro, small, and medium sized enterprises in the Republic of Panama.
What it proposes.
- Creation and implementation of the Fiscal Education Program.
- Curriculum integration, teacher training, and online fiscal education.
- University based tax advice and program funding.
Who it would affect.
- Institutions responsible for implementing and funding the program.
- Schools, universities, teachers, and students.
- Taxpayers and the public.
- Micro, small, and medium sized enterprises receiving advice.
Key points.
- Creates the Fiscal Education Program and defines its teaching, tax awareness, and accountability aims.Arts. 1-2
- Provides for activities at every educational level, regular evaluation, and annual publication of results.Arts. 3-4
- Allows cooperation with other entities and authorizes regulations and guidelines to implement the program.Arts. 5-6
- Provides for curriculum content, nonformal and informal education, recreational activities, and teacher training.Arts. 7-10
- Includes online learning and a resource platform for students, teachers, and other citizens.Arts. 11-12
- Proposes university centers where trained and supervised students would provide tax advice to micro, small, and medium sized enterprises.Arts. 13-14
- Provides for program outreach, public information about its objectives, and the allocation, administration, and accounting of its funds.Arts. 15-18
- Sets commencement for the fiscal year following promulgation.Art. 19