Promoting Budget Transparency Through Tax Expenditure Management: A Report on Country Experience for Civil Society Advocates

Abstract

This report aims to provide an accessible source of information about tax expenditure reporting, including definitions, explanations of different approaches to measurement and calculation, and examples and analysis of country experiences. Politicians, journalists, think tanks and researchers, government department officers and Treasury and Finance officials may find the information and experiences in this report helpful in analyzing their own country government’s decisions about taxing and spending.

Keywords: tax expenditure, budget transparency

JEL Classification: K00, K34