[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-650529-105":59,"doc-detail-650529-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","tax-expenditure-assessment-from-principles-to-practice-methodological-guide","Tax Expenditure Assessment - From Principles to Practice - Methodological guide","","Tax Expenditure Assessment: From Principles to Practice - Methodological guide provides a structured methodology for identifying tax expenditures, estimating their budgetary cost, and preparing final reporting outputs. It details the inventory of legislation, the description of general regimes, and the process for identifying relief measures using a benchmark tax system and criteria based on definitive revenue loss. It then specifies evaluation methodology, data sources across tax and customs administrations, calculation steps for direct and indirect taxes, and procedures for interim and final reports.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/tax-expenditure-assessment-from-principles-to-practice-methodological-guide/650529/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/tax-expenditure-assessment-from-principles-to-practice-methodological-guide/650529.png","ImageObject",300,407,{"name":92,"@type":93},"PakDamar76","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-24",true,{"@type":102,"interactionType":103,"userInteractionCount":24},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"How does the guide identify tax expenditures?","Question",{"text":112,"@type":113},"It starts from an inventory of legislation, describes the general regime, and identifies relief measures. It then selects a benchmark tax system and identifies tax expenditures using a criterion of definitive revenue loss.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What is the guide’s approach to estimating the budgetary cost?",{"text":117,"@type":113},"It defines an evaluation methodology and lists the data to collect from tax and customs directorates. It then details how to calculate tax expenditures, distinguishing between direct and indirect taxes.",{"name":119,"@type":110,"acceptedAnswer":120},"Which tax categories are covered for revenue loss and calculation?",{"text":121,"@type":113},"For identification and calculation, it addresses personal income tax, capital gains and withholding tax, corporate income tax and minimum tax, customs duties, excise duties, VAT, and registration duties.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},650529,1792831568,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":24,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":21,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":129,"read_time":143},962090893057,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Tax Expenditure Assessment: From Principles to Practice  \nMethodological guide  \nUnder the supervision of Anne-Marie Geourjon  \nAuthors: Bertrand Laporte, Emilie Caldeira, Céline de Quatrebarbes, Yannick Bouterige.  \nTax Expenditure Assessment: From Principles to Practice Methodological guide  \nTax Expenditure Assessment: From Principles to Practice Methodological guide  \nThis guide was produced by a team coordinated by Anne-Marie Geourjon and composed of Bertrand Laporte, Emilie Caldeira, Céline de QuatrebarbesandYannick Bouterige. It draws on Ferdi’s tax expenditure evaluation experiences in several developing countries.  \nBook published by the Foundation for Studies and Research on International Development (Ferdi) with the support of the French Ministry of Europe and Foreign Affairs. It receives assistance from the French State managed by theANR under the «Investissement d’Avenir» program (reference ANR-10-LABX-14-01) .  \nCover illustration : Aude Guirauden, Skyline, Madagascar oil and acrylic inks on watercolor paper  \nGraphic design : Isabelle Durand.  \nImpression : All Numéric, Clermont-Ferrand.  \n© Fondation pour les études et recherches sur le développement international (Ferdi), 2018 ISBN : 978-2-9550779-5-5  \nTax Expenditure Assessment: From Principles to Practice Methodological guide  \nUnder the supervision of Anne-Marie Geourjon, head of program, Ferdi  \n• Yannick Bouterige, Research Assistant, Ferdi  \n• Emilie Caldeira, Associate Professor, Université Clermont-Auvergne, cnrs, ird, cerdi  \n• Bertrand Laporte, Associate Professor, Université Clermont-Auvergne, cnrs, ird, cerdi  \n• Céline de Quatrebarbes, Research Officer, Ferdi  \nContents  \nABBREVIATIONS & ACRONYMS ..................................... 7  \nINTRODUCTION...................................................... 9  \nSECTION 1. IDENTIFICATION OF TAX EXPENDITURES.............. 13  \n• I. Inventory of Legislation ....................................... 13  \n• II. Description of General Regime................................ 14  \n• III. Identification of Relief Measures.............................. 17  \n• IV. Choice of Benchmark Tax System And Identification of Tax Expenditures ................................................... 19  \nA. Choice of Benchmark Tax System .............................. 19  \n1. General Regime ............................................. 20  \n2. National Tax Policy Choices .................................. 20  \n3. Bilateral Agreements ........................................ 20  \n4. Project Aid.................................................. 21  \n5. Regional Agreements........................................ 21  \n6. International Agreements ................................... 21  \nB. Definitive Revenue Loss as a Criterion for Tax Expenditure Identification .............................. 25  \n1. Personal Income Tax ......................................... 25  \n2. Capital Gains Tax and Withholding tax ....................... 25  \n3. Corporate Income Tax and Minimum Tax ..................... 25  \n4. Customs Duties ............................................. 25  \n5. Excise Duties................................................ 26  \n6. Value-Added Tax (VAT) ...................................... 26  \n7. Registration Duties.......................................... 27  \nC. Classification of Each Relief Measure ........................... 27  \nD. Codification of Each Relief Measure ............................ 29  \n• V. Preparation of the Legislation Sub-group’s Interim Report .. 29  \nSECTION 2. EVALUATION OF THE BUDGETARY COST OF TAX EXPENDITURES ...................................................... 31  \n• I. Evaluation Methodology ...................................... 31  \n• II. Data to be Collected ........................................... 32  \nA. Data from the Directorate General of Taxation.................. 33  \nB. Data from the Directorate General of Customs.................. 34  \n• III. Calculation of Tax Expenditures...","cbCairRuMOg9xrso","https://ap.wps.com/l/cbCairRuMOg9xrso","pdf",1785576,"English","# Introduction\n# Section 1. Identification of Tax Expenditures\n## Inventory of Legislation\n## Description of General Regime\n## Identification of Relief Measures\n## Choice of Benchmark Tax System And Identification of Tax Expenditures\n## Preparation of the Legislation Sub-group’s Interim Report\n# Section 2. Evaluation of the Budgetary Cost of Tax Expenditures\n## Evaluation Methodology\n## Data to be Collected\n## Calculation of Tax Expenditures\n## Drafting the Legislation Interim Report\n# Section 3. Preparation of the Final Report\n# Bibliography\n# Annexes\n## Goods under the Florence Agreement and the Nairobi Protocol\n## Sample Data Collection Form","[{\"question\":\"How does the guide identify tax expenditures?\",\"answer\":\"It starts from an inventory of legislation, describes the general regime, and identifies relief measures. It then selects a benchmark tax system and identifies tax expenditures using a criterion of definitive revenue loss.\"},{\"question\":\"What is the guide’s approach to estimating the budgetary cost?\",\"answer\":\"It defines an evaluation methodology and lists the data to collect from tax and customs directorates. It then details how to calculate tax expenditures, distinguishing between direct and indirect taxes.\"},{\"question\":\"Which tax categories are covered for revenue loss and calculation?\",\"answer\":\"For identification and calculation, it addresses personal income tax, capital gains and withholding tax, corporate income tax and minimum tax, customs duties, excise duties, VAT, and registration duties.\"}]","Tax Expenditure Assessment - From Principles to Practice - Methodological guide | PDF",176]