Publication of tax expenditure reports: operational scope and future outlook

A growing number of countries in the Global South now regularly publish reports on tax expenditures. These publications represent an important step forward, both in terms of transparency and the strengthening of domestic public resource mobilization (DRM). Such reports can be viewed as tools serving several objectives: rationalising tax expenditures, encouraging a re-examination of tax policies, complementing and facilitating the assessment of tax gaps, and promoting tax coordination within customs unions that have adopted relevant legislation.

This webinar provides an opportunity to take stock of current practices. Where do countries that publish these reports stand today? What progress has been made in integrating tax expenditures into DRM strategies? In line with the commitments expressed at FfD4 in Seville, how can the link between tax expenditures and DRM be assessed, and what are the next steps for both States and regional integration institutions?

• Take stock of current practices in monitoring and publishing reports on tax expenditures;
• Discuss the contribution of these instruments to DRM and their operational scope;
• Identify persistent challenges and opportunities for improvement;
• Share the experiences of pioneering countries and gather the perspectives of regional institutions and technical and financial partners.