Tag: GTETI

Third Virtual Meeting of the Community of Practice on Tax Expenditures

6 February 2025 | 14.00-15.30 CET | Online
Fiscal, Workshops | Tags: GTETI, Tax Expenditures
The focus of the meeting was on evaluation of tax expenditures, with inputs by the Department of Finance of Ireland as well as the Ministry of Finance of Madagascar. ... continue reading

The Role of Tax Expenditures in Fiscal Policy: Challenges and Opportunities in France and Beyond

30 January 2025 | Paris | By Invitation
Conferences, Fiscal | Tags: France, GTED, GTETI, Tax Expenditures
CEP and FIPECO are organizing a seminar to discuss the role of tax expenditures in fiscal policy design in France and other countries. Two presentations will set the stage and initiate the discussion among participants. ... continue reading

The Global Tax Expenditures Transparency Index Companion Paper: Revised Version

, , , and | 3 December 2024
Fiscal, Discussion Notes | Tags: GTETI, Tax Expenditures, Transparency
The revised Companion Paper includes a description of the methodological adjustments made since the launch of the Global Tax Expenditures Transparency Index (GTETI). Changes do not only affect the internal structure of individual indicators but also the underlying format of  the data. ... continue reading

The Global Tax Expenditures Transparency Index (GTETI 1.1): New Features and Improved Methodology

| 3 December 2024
Fiscal, News | Tags: GTETI, Tax Expenditures, Transparency
Since its launch in October 2023, the index has gained attention from governments and organizations worldwide, as a useful tool for fiscal transparency. More recently, several updates and adjustments to the GTETI 1.0 structure and methodology have been introduced to fine-tune the assessment. ... continue reading

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

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

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

Tax Expenditure Country Reports. Unveiling Tax Expenditures at the Country Level

and | 9 July 2024
Fiscal, Blog | Tags: GTED, GTETI, Tax Expenditures
As shown by the Global Tax Expenditures Transparency Index (GTETI) the quality and scope of TE reporting is highly heterogeneous across jurisdictions, which makes cross-country comparability even trickier. The new series will promote deeper discussions of TE regimes, ultimately enhancing the quality and quantity of ... continue reading

Tax Expenditures Country Report: The Netherlands

| 9 July 2024
Fiscal, Discussion Notes | Tags: GTED, GTETI, Tax Expenditures, The Netherlands
Tax expenditures (TEs) in the Netherlands represent a significant portion of government spending, amounting to 15% of GDP in 2022. These provisions include deviations from the standard tax base, rates, and special credits across various taxes, such as Personal Income Tax (PIT), Corporate Income Tax ... continue reading