登入選單
返回Google圖書搜尋
出版International Monetary Fund, 2022-11-30
主題Business & Economics / BudgetingBusiness & Economics / Economics / MacroeconomicsBusiness & Economics / Public FinanceBusiness & Economics / Taxation / GeneralBusiness & Economics / Economics / General
ISBN9798400221507
URLhttp://books.google.com.hk/books?id=IGSgEAAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋Governments use tax expenditures (TEs) to provide financial support or benefits to taxpayers. The budgetary impact of TEs can be similar to that of direct outlays: after the support is provided, less money is available to fund other government priorities. Systematic evaluations are needed to guide informed decision-mak¬ing and to avoid a situation where the narrative on the benefits of TEs is primarily driven by profiting stakeholders. By TE “evaluation,” this note refers to a process that seeks to systematically inform policymak¬ers on the desirability of introducing or maintaining specific tax benefits by gathering and analyzing avail¬able quantitative and qualitative information on their effects. Evaluation processes can be tailored to different levels of data availability and analytical capacity. An evaluation should focus on the policy objective of a TE and whether it effectively and efficiently contrib¬utes to that policy objective. Although important lessons can be learned from coun¬try practices in implementing increasingly ambitious evaluation processes, there is no single best-practice approach to replicate.