CIATWorkingGrouponTax.PDFVIP

INTERINTER-AMERICAN CENTER OF TAX ADMINISTRATIONSAMERICAN CENTER OF TAX ADMINISTRATIONS CIATCIATCIATCIAT WorkingWorkingWorkingWorking GroupGroupGroupGroup onononon TaxTaxTaxTax ExpenditureExpenditure MeasurementsMeasurements AnAnAnAn IberoamericanIberoamericanIberoamericanIberoamerican experienceexperienceexperienceexperience MMMM..EEEE.. PPPPecechhhhoo IMFIMF SeminarSeminar,, ResourceResource MobilizationMobilization in Sub-in Sub-SaharanSaharan Africa, Nairobi (Africa, Nairobi (KenyaKenya)) Directorate of Studies and Training Tax Studies and Research Unit March, 2011 1 CIAT ? 2 Objectives ? Main ? Assist member countries who do not yyet have siggnificant expperience in the measurement of tax expenditures. ? Secondaryy ? Standardization of what constitutes a tax expenditure. ? IndirectIndirect ? Facilitate the preparation of tax expenditure cost-benefit analysis that are produced by Ministries or Secretariats, and therefore support tax reform efforts with the goal of eliminating tax expendituresexpenditures thatthat havehave provenproven ineffectiveineffective. 3 Members and expected products ? Members ? Brazil: Secretariat of Federal Revenues ((RFB,, in Sppanish)) ? Chile: Internal