The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

The workshop provided an introduction to the principles and practice of tax expenditure analysis and reporting, with lively debate and practical exercises showing some of the complexities involved in analysing trade tax, VAT, and personal and corporate income tax expenditures. 

Topics covered during the workshop included:

•    Identifying tax expenditures and the benchmark tax system

•    An introduction to import tax expenditures

•    An introduction to VAT tax expenditures

•    An introduction to PIT tax expenditures

•    An introduction to CIT tax expenditures

•    Writing and communicating tax expenditure reports

•    Monitoring and evaluation of tax expenditures

•    International taxation and tax expenditures

You can download a comprehensive set of presentations and practical exercises from the workshop. We hope that these resources will be useful for others planning similar activities.

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