5th meeting of the Community of Practice on Tax Expenditures

Online
A joint initiative by the ATI, CEP, and IDOS

The fifth virtual session of the Community of Practice (CoP) on Tax Expenditures will focus on sharing experiences and lessons learned, this time in the context of the upcoming Fourth International Conference on Financing for Development (FFD4). In this session:

  • Debora Freire, from the Ministry of Finance of Brazil, will present Brazil’s approach to tax expenditure reporting and reform.
  • Hazel Granger, ODI Global and TaxDev, will share insights from supporting countries in developing and implementing their tax expenditure systems.

This exchange continues the CoP’s aim of fostering peer learning and practical knowledge sharing on how to improve the governance of tax expenditures.

 

Previously in the CoP

The CoP's first session in October 2024 offered a broad introduction to tax expenditure governance, featuring contributions from S. Tunny Cooper (Liberia Revenue Authority) and Pande Putu Oka Kusumawardani (Ministry of Finance of Indonesia). In December, the second meeting focused on transparency and reporting, with a presentation by Alban Romaric Alladaye (Ministry of Economy and Finance of Benin) and the introduction of GTETI version 1.1 by Lucas Millan-Narotzky (CEP). The third session, held in February 2025, shifted the focus to evaluating tax expenditures, with insights from Ireland’s Department of Finance and Madagascar’s Ministry of Economy and Finance. Most recently, the April meeting examined environmental impacts of tax expenditures, with presentations by Lucas W. Davis (University of California, Berkeley) and Juan Carlos Brenes Brenes (Ministry of Finance of Costa Rica).

 

About 

The CoP on Tax Expenditures was established by the Addis Tax Initiative (ATI), the Council on Economic Policies (CEP) , and the German Institute for Development and Sustainability (IDOS) following the strong engagement seen during the ATI series of regional workshops on tax expenditures. This platform brings together participants from ATI partner countries and beyond to continue in-depth discussions on the estimation, evaluation, reporting, and reform of tax expenditures. By encouraging regular exchanges, the CoP aims to strengthen tax expenditure governance across key institutions, including finance ministries, tax administrations, and legislative bodies.