Authors Hazel Granger, Kyle McNabb and Harshil Parekh first published this working paper in ODI (15 November 2022)
In recent years, an increasing number of low- and middle-income countries have started reporting on the amount of revenue foregone from tax expenditure (TE), which includes tax exemptions, rate reliefs, deductions, credits or deferrals. However, the process of compiling a TE report presents both challenges and learning opportunities. Through the TaxDev programme, we have supported this process in Rwanda and Uganda, and have seen both countries make great strides in publishing TE reports. In our latest working paper, we identify eight lessons from TE reporting in Rwanda and Uganda that may help other countries undertake this exercise.
Download the ODI_Working_paper.