Publication des rapports sur les dépenses fiscales : portée opérationnelle et perspectives

Value of the Information & Strength of the Argument

The webinar provides valuable insights into the practical use of tax expenditure reports in developing countries. The speakers present concrete examples of how these reports have informed policy decisions, such as Morocco’s shift from tax incentives to direct subsidies and the reduction of tax expenditures by 1% of GDP. The argumentation is solid, based on real experiences and data, though it relies on anecdotal evidence rather than systematic analysis. The discussion highlights both successes and challenges, offering a balanced view.

Scientific Rigor, Source Quality, Title Accuracy

The webinar demonstrates scientific rigor through the use of data from the Global Tax Expenditures Database and references to international initiatives like the Addis Tax Initiative. The speakers are experts from relevant institutions, and the country examples provide practical evidence. The title accurately reflects the content, focusing on the operational scope and future prospects of tax expenditure reports. The discussion is well-structured, with clear presentations and moderated Q&A, though the lack of detailed citations for some claims slightly reduces the overall rigor.

The title accurately reflects the content, which focuses on the operational use and future prospects of tax expenditure reports.

7/10

The webinar features expert speakers from international organizations and national administrations, providing concrete examples and data. However, it is a discussion of experiences and opinions rather than a peer-reviewed study, and some claims lack detailed citations.

Markers derived by PSI from the transcript: the creator did not define chapters.

• 02:00Introduction by François De Block on the importance of tax expenditure reports for domestic resource mobilization.
• 10:00Tais Chartouni Rodrigues discusses the global context and the role of the Addis Tax Initiative.
• 20:00Gaël Tape presents a mapping of tax expenditure reporting in Africa, highlighting progress and challenges.
• 30:00Morocco's experience: regular publication since 2005, leading to policy reforms and reduction of tax expenditures.
• 40:00Madagascar's experience: using reports to raise awareness and rationalize tax incentives.
• 50:00Guinea's experience: challenges in maintaining regular publication and using reports for decision-making.
• 1:00:00Togo's experience: recent publication and efforts to institutionalize the process.
• 1:10:00Discussion on the future of tax expenditure reports and the need for impact evaluations.

• Global Tax Expenditures Database — Mentioned by Gaël Tape as the basis for the mapping of tax expenditure reporting in Africa.
• Addis Tax Initiative — Mentioned by Tais Chartouni Rodrigues as a partnership supporting tax transparency and reform.

• Global Tax Expenditures Database — Used by the speaker to analyze reporting trends in Africa.
• Addis Tax Initiative — Supports the importance of transparency and evaluation of tax expenditures.