Miguel Pecho, Stoyan E Markov, Philip R Wood, Ms. Rachel Auclair, Fernando Velayos
Description
This technical note sets out the essential elements to effectively manage tax incentives in developing countries, emphasizing the important role that
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revenue authorities must play in preventing abuses and revenue leakages. The note presents considerations for a risk-based compliance program on tax incentives that combines various supportive, preventative, and corrective practices and approaches. It also delineates key enablers, such as a whole-of-government approach, robust transparency and accountability practices, and a modern compliance risk management framework.
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