8th meeting of the Community of Practice on Tax Expenditures - VAT tax expenditures analysis and reforms

Event Type
Workshop

Location / Date
Online, 16.04.2026

Organizer

Council on Economic Policies (CEP) and the German Institute for Development and Sustainability (IDOS)

The Addis Tax Initiative (ATI), together with the Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS) — the partners behind the Tax Expenditures Lab — have been cooperating to strengthen the transparency, governance, and effectiveness of tax expenditures (TEs) worldwide. The Tax Expenditures Lab is responsible for the Global Tax Expenditures Database (GTED) and the Global Tax Expenditures Transparency Index (GTETI), two key tools that provide comprehensive data and showcase good practices in TE reporting, evaluation, and management.

Together, the ATI and the Tax Expenditures Lab partners have conducted a series of workshops for finance ministries, revenue authorities, and parliamentarians, to build capacities, foster knowledge sharing and building regional networks of TE experts. These efforts aimed to strengthen institutional capacities to report, evaluate, and reform TEs effectively, supporting more evidence-based and transparent policies in the field and contributing to broader domestic revenue mobilisation (DRM) efforts. 

Building on this momentum, the Community of Practice (CoP) on TEs was launched as a sustained platform for exchange, enabling participants and stakeholders to leverage collective expertise and promote better TE governance and management across institutions.

The 8th virtual CoP meeting will centre on the assessment and reform of tax expenditures, with a specific focus on VAT tax expenditures. The session will include country perspectives from Brazil and Uruguay. Rodrigo Octávio Orair will explore Brazil’s comprehensive tax reform process, including key transition challenges and the role that TEs play within the evolving system. Subsequently, Fernando Peláez Longinotti will examine how VAT-related TEs affect income distribution in Uruguay, contrasting broad-based exemptions with targeted provisions designed for specific groups.

Hinweis

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