ATI Regional Workshop on Tax Expenditures (Asia)

The upcoming regional workshop on tax expenditures (by invitation only) will explore the estimation, reporting and evaluation of tax expenditures in Asian countries. The workshop will be hosted in Manila (Philippines) from 1 to 3 March 2023, and is co-organized by the Addis Tax Initiative (ATI), the Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS), together with the Department of Finance of the Philippines (DoF).

  • The workshop builds on the ATI Commitment 3 and the Global Tax Expenditures Database (GTED), which was launched by CEP and IDOS in June 2021. With its worldwide coverage, the GTED helps to increase transparency on tax expenditures and sheds light on their critical role in tax systems around the globe. As shown by the GTED, the number of countries reporting on tax expenditures has been growing steadily over the years. However, the scope and quality of reports still vary significantly. Only few countries in the world have started to systematically evaluate the tax expenditures they use in order to find out whether or not the benefits obtained match the fiscal costs incurred.

    The workshop in Manila, the Philippines, is the third in a series of regional workshops organised by ATI, CEP, and IDOS. On this occasion, the DOF will be joining as a local partner. This event will provide a platform to the ATI members and other interested governments in the region to exchange with regional partners and international experts on the estimation, reporting and evaluation of tax expenditures.

    Further details can be found here.

  • Wednesday, 1 March 2023
    Governance, Benchmarking & Estimation of Tax Expenditures (TEs)
    09.30-10.30Welcome Address & Introduction
    10.30-12.00Session 1 – A Governance Framework for TEs
    12.00-13.30Lunch Break
    13.30-15.00Session 2 – Establishing a Benchmark
    15.30-16.00Coffee Break
    16.00-17.30Session 3 – Estimating Revenue Forgone
    Thursday, 2 March 2023
    TE Reporting & Topical Sessions
    09.00-09.15Welcome to Day 2 & Setting the Stage
    09.15-10.45Session 4 – TEs Reporting
    10.45-11.15Coffee Break
    11.15-12.45Session 5 – TEs in the Extractive Sector & Fossil Fuel Subsides
    12.45-14.00Lunch Break
    14.00-15.30Session 6 – TEs in the International Tax System
    15.30-16.00Coffee Break
    16.00-17.30Session 7 –TEs & the Sustainability Development Goals (SDGs)
    19.00-21.00Social dinner
    Friday, 3 March 2023
    TEs Evaluation and Reform
    09.00-09.15Welcome to Day 3 & Setting the Stage
    09.15-10.45Session 8 – Ex-ante Assessment & Ex-post Evaluation of TEs
    10.45-12.00Breakout Session (Evaluation)
    12.00-13.30Lunch Break
    13.30-15.00Session 9 – Driving TEs Reform
    15.00-16.00Closing Remarks