Tax Expenditure Reporting and Its Use in Fiscal Management : A Guide for Developing Economies.
This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and emerging market economies, where the use of such accounts is in its infancy because of data constraints, insufficient human and financial resou...
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| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2019.
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| Series: | Fiscal Affairs Department how-to notes; How-To Note ;
No. 2019/002 |
| Online Access: | Full text available on IMF |