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Tax Expenditure Reporting and its role in Domestic Revenue Mobilization

The use of tax expenditures is an important fiscal practice that is often overlooked in public spending debates. Since fiscal cost as well as the lack of effectiveness of tax expenditures can be significant, regular and transparent tax expenditure reporting including comprehensive evaluation should be conducted on a regular basis.

The tax expenditure evaluation exercise is the starting point of a process promoting cost-benefit analysis, transparent and consistent reporting as well as potential reforms to streamline the system of tax incentives in order to increase domestic revenue mobilization.

Publishing and evaluating tax expenditures regularly increases fiscal transparency, present the (in)effectiveness of existing tax expenditures and informs tax policy makers.

Experts in this panel will discuss topics including international cooperation and commitment on tax expenditures, best practices for their evaluation, reporting and publication, and challenges to reform tax expenditures systems.