The next meeting of the Community of Practice on Tax Expenditures (CoP), co-hosted with ATI and IDOS will focus on tax expenditures assessment and reform. Two country-case presentations are included in the program:
- Rodrigo Octávio Orair will discuss the comprehensive tax reform that Brazil is navigating and the challenges associated with the transition to the new tax system, with a focus on the role of TEs.
- Fernando Peláez Longinotti will discuss the impact of VAT-related TEs on income distribution in Uruguay, comparing general exemptions applied to specific goods and services with those targeted at specific population groups.
To join the Community of Practice on Tax Expenditures and to receive notifications for upcoming meetings, sign up HERE.
About the CoP
Building on the momentum and vast interest generated by the Regional Workshops on Tax Expenditures, ATI, CEP and IDOS have initiated a Community of Practice (CoP) on Tax Expenditures (TEs). The objective of the Community of Practice is to provide all attendees from ATI partner countries and other interested parties with 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 presentations from S. Tunny Cooper (Liberia Revenue Authority) and Pande Putu Oka Kusumawardani (Ministry of Finance of Indonesia). The second session, organized in December 2024, discussed TE reporting and transparency, with a presentation by Alban Romaric Alladaye (Ministry of Economy and Finance of Benin) and the launch of the newest version of the GTETI (1.1) by Lucas Millan-Narotzky (CEP). The third meeting convened in February 2025 had TE evaluation in focus with presentations by Gerard McGuinness and Cillian O’Neill (Department of Finance of Ireland) and Tantely Ravelomanana (Ministry of Economy and Finance of Madagascar). The fourth meeting addressed the topic of TEs and their impact on climate change and the environment, with inputs from Lucas W. Davis (University of California, Berkeley, USA) and Juan Carlos Brenes Brenes (Ministry of Finance of Costa Rica). Ahead the Fourth Financing for Development conference (FfD4), the fifth meeting provided insights on the governance of tax expenditures in Brazil by Debora Freire (Ministry of Finance), and lessons on implementation in developing countries, by Hazel Granger (ODI Global and TaxDev). The sixth meeeting showcased benchmarking experiences from the Ministries of Finance of Rwanda and the Netherlands and their implementation within the TE policy cycle. More recently, the 7th session focused on tax gap analysis based on TEs data.
The presentations of the previous meetings are available HERE.