Tax and Governance

Tax expenditures are controversial because: (check all that apply)

They are often ineffective in influencing private investment

They lead to the loss of a lot of potential tax revenue

They are often awarded through decisions made by individual political leaders, with little regard for formal principles and procedures?

Tax expenditures are generally:

Good

Bad

Governments sometimes grant tax expenditures: (check all that apply)

In return for bribes

To subsidise charitable, religious and public interest activities

To encourage savings and investment

To encourage strategic private (and foreign) investment

To reward their political friends

To make the tax system more progressive

To give the impression that they are active in encouraging investment

Do governments generally have detailed information on tax expenditures and their consequences?

Yes

No

Do governments generally make public the information they have on tax expenditures and their consequences?

Yes

No

CSO's should engage with tax expenditure issues because: (check all that apply)

This can be a good way of campaigning against taxation generally

They can force governments to be more transparent

They can expose bad governance

This could lead to improved tax systems

Can CSO's appraise the effects of tax expenditures and devise better tax expenditure policy without help from the government?

Yes

No

Tax expenditure systems are unique to each country. Do CSO's in one country have little to learn from research done in other countries?

Yes

No

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