Program: Fiscal

Second Virtual Meeting of the Community of Practice on Tax Expenditures: GTETI Updates Unveiled

3 December 2024 | 13.00-14.30 CET | Online
Fiscal, Workshops | Tags: GTETI, Tax Expenditures, Transparency
The second virtual meeting of the Community of Practice on TaxExpenditures will focus on TE reporting and transparency issues. A mix of expert presentations and experiences from ATI partner countries will delve into best practices, lessons learnt, and common challenges. ... continue reading

Tax Expenditures Country Report: France

| 29 November 2024
Fiscal, Discussion Notes | Tags: France, GTED, GTETI, Tax Expenditures
According to the French Ministry of Finance, tax expenditures have a budgetary cost (revenue forgone) equal to 2.9% of GDP, or 6.8% of the total amount of compulsory levies in France in 2023. ... continue reading

The Role of Parliamentarians in the Management of Tax Expenditures in ECOWAS Member States

| 22 November 2024
Fiscal, Blog | Tags: Africa, ECOWAS, Parliaments, Tax Expenditures
Since 2018, the Economic Community of West African States (ECOWAS) has introduced reforms to harmonise and improve the management of taxes and duties for the benefit of the Commission and its Member States. ... continue reading

Le Rôle des Parlementaires dans la Gestion des Dépenses Fiscales dans la Zone CEDEAO

| 22 November 2024
Fiscal, Blog | Tags: Africa, ECOWAS, Parliaments, Tax Expenditures
La Communauté Économique des États de l’Afrique de l’Ouest (CEDEAO) a engagé depuis 2018 des réformes pour l’harmonisation et l’amélioration de la gestion des impôts et taxes au profit de la Commission et de ses États Membres. ... continue reading

Beyond the Budget: A Global Perspective on Social Spending Through Tax Expenditures

and | 20 November 2024
Fiscal, Research Papers | Tags: Inequality, Social Protection, Tax Expenditures, VAT
This study underlines the necessity for meticulous evaluation and efficient design of TEs to better align TE regimes with governments' social policy objectives as well as to minimise unintended social or economic consequences. ... continue reading

It Takes Two to Tango: The Role of Ministries of Finance in Designing Pricing and Non-Pricing Climate Actions

| 4 November 2024
Fiscal, Policy Briefs | Tags: Carbon Pricing, Energy, Fossil Fuel Subsidies, Renewables
This policy brief examines the recent emergence of climate policy packages and their impact on climate, social, financial, and fiscal outcomes. It also recommends steps that Ministries of Finance can take to better understand how to design coherent climate policy packages and facilitate the sharing ... continue reading

The Role of Tax Expenditures in Fiscal Policy Making: Challenges and Opportunities for Brazil and Beyond

13 November 2024 | Hybrid | Rio de Janeiro | 10-12h BRT (GMT-3))
Conferences, Fiscal | Tags: Brazil, Tax Expenditures
The Fundação Getúlio Vargas (FGV) and the Council on Economic Policies (CEP), with support from Samambaia Filantropias, are co-hosting a hybrid event to present and discuss two new publications on tax expenditure policy and reform. ... continue reading

First Virtual Meeting of the Community of Practice on Tax Expenditures: Indonesia and Liberia

24 October 2024 | 13.00-14.30 CET | Online
Fiscal, Workshops | Tags: GTETI, Tax Expenditures, Transparency
The first virtual meeting of the Community of Practice on Tax Expenditures provided a high-level overview of tax expenditures governance, featuring two compelling presentations from Liberia and Indonesia.  ... continue reading

Kenya’s Tax Expenditure Reports: A Comprehensive Review

| 9 October 2024
Fiscal, Blog | Tags: Kenya, Tax Expenditures
In Kenya, the main objectives of tax expenditures are to spur economic growth, increase investment, create employment and lower the cost of living. Other than these objectives being defined too broadly to support meaningful evaluation of tax expenditures, the government does not link the reported ... continue reading

Tax Expenditures Country Report: India

| 7 October 2024
Fiscal, Discussion Notes | Tags: GTED, GTETI, India, Tax Expenditures
India's tax landscape is intricate, with various direct and indirect taxes administered by different bodies, such as the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC). The introduction of the Goods and Services Tax (GST) in 2017 ... continue reading