IDOS organized the 3rd Regional Workshop in Manila, Philippines, in collaboration with the Addis Tax Initiative (ATI), the Council on Economic Policies (CEP), the United Nations Development Programme (UNDP) and the Philippine Department of Finance (DoF).
© ATI
The event, which took place from 1-3 March 2023, brought together nearly 60 participants from 13 countries who share a commitment to enhancing national frameworks in the field of tax expenditure. Building on the success of the regional workshops held in Nigeria and Kenya in 2022, the event featured a range of sessions and panel discussions covering key topics such as governance, benchmarking, estimation as well as evaluation and reform of tax expenditures. In addition, the program discussed the implications of the new international rules on the use of tax incentives for investment. Further, with regard to sustainability, one session addressed the link between tax expenditures and the Sustainable Development Goals (SDGs), and another one the use of tax expenditures to subsidise the production and consumption of fossil fuels.
The main takeaway of the workshop in Manila is clear: countries in the region have been increasing their efforts to improve their tax expenditure systems, but much work remains to be done. Most of the countries urgently need a better governance framework. More and better data are necessary, not only on revenue forgone due to the implementation of tax expenditures, but also on their policy goals and beneficiaries. Such data is also a key input for tax expenditure evaluations. Against this backdrop, there was a widespread consensus about the need for more and better communication on tax expenditures. The engagement of governments, but also other stakeholders including civil society organizations, is vital.
