From July 2022 to May 2024, the Addis Tax Initiative (ATI) organised jointly with Council on Economic Policies (CEP) and the German Institute for Development and Sustainability (IDOS) six regional workshops on tax expenditures (TEs) across three regions (West Africa, East Africa, and Asia). The workshops invited officials from finance ministries, revenue authorities, and parliaments. The primary objectives were to build capacity, facilitate knowledge transfer to and between ATI partner countries, and establish robust regional networks of TE experts.
Building on the momentum and vast interest generated by these workshops, ATI, CEP and IDOS are initiating a Community of Practice (CoP) on TEs. The objective of the Community of Practice (CoP) is to provide all attendees from ATI partner countries and other interested parties a platform to continue discussions regarding TE estimation, evaluation, reporting, and reform. In doing so, the CoP aspires to leverage the collective expertise of its members to enhance TE governance across finance ministries, revenue administrations, parliaments, and beyond.
The first meeting, held in October 2024, provided a high-level overview of tax expenditures governance, featuring two compelling presentations from Liberia and Indonesia. The second session 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.