The primary objective of this consultancy is to support the MOF and the Government of Lao PDR in preparing the country’s first tax expenditure Report. This will build upon the groundwork established through the NPFID project, particularly the development of the Tax Expenditure Repository and the pilot database of 200 concession agreements. the consultant will conduct a comprehensive tax expenditure analysis, assessing the scope and scale of revenue forgone due to special tax regimes and provisions. The consultancy will contribute to policy recommendations aimed at reforming tax expenditures to align with the broader fiscal policy objectives of the 9th NSEDP Financing Strategy. The Tax Expenditure Report, should align with international best practices and Lao PDR-specific fiscal context.
