In this opportunity, we present this work, whose objective is to study the practices related to the identification of exceptions, the quantification of tax expenditures and the publication of reports on Tax Expenditures of CIAT member countries.

This document is structured in two main sections. The first section sección presents the constitutive elements that tax expenditures reports must contain, in order to constitute an effective tool for the evaluation of exceptions that give rise to the tax expenditures.

The second section of the paper presents a synthesis of the empirical evidence, i.e. the analysis carried out on all the tax expenditures reports of the member countries.

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