The Community of Practice on Tax Expenditures

In October 2024, the Community of Practice on Tax Expenditures held its first meeting. Over the following 18 months, the initiative has convened seven sessions, bringing together experts and practitioners to exchange experiences on the governance, estimation, reporting, and evaluation of tax expenditures. The sessions combined country experiences from different regions with contributions from international organisations and research institutions. Discussions have addressed key policy and technical questions related to the management of tax expenditures. Over time, the CoP has grown into a vibrant network of more than 300 members who meet every other month to share experiences, practical approaches, and lessons learned.

A repository with the presentations and materials from past meetings is available at the bottom of this page.

The CoP builds on a strong foundation established through the regional workshop series on tax expenditures, jointly organised by the Addis Tax Initiative (ATI), the Council on Economic Policies (CEP) and the German Institute for Development and Sustainability (IDOS). This series created an initial platform for exchange  among officials from revenue administrations, ministries of finance, and parliamentarians, fostering an exchange community and advancing dialogue on transparency, oversight, and rationalisation of tax expenditures, while also encouraging more data-driven approaches to policymaking. You can read more about the series here.

Looking ahead, the Community of Practice will continue to provide a space for peer learning and exchange on emerging issues related to tax expenditures. 

Repository