INTRODUCTION:

This course investigates the influence of tax expenditure policies on revenue collection. It examines the fiscal implications of tax incentives, exemptions, and deductions, and analyses how these policies affect public finances. Participants will learn to evaluate the trade-offs between stimulating economic activity and ensuring sustainable revenue generation.

LEARNING OUTCOMES:

• Understand the concept of tax expenditure
• Analyse the fiscal impact of tax incentives and exemptions
• Evaluate trade-offs between tax relief and revenue collection
• Assess the effectiveness of tax expenditure policies
• Develop strategies to optimize tax revenue
• Apply analytical tools to measure fiscal outcomes.

INDICATIVE MODULES:

• Introduction to Tax Expenditure
• The Role of Tax Incentives in Fiscal Policy
• Analysis of Tax Deductions and Exemptions
• Fiscal Impacts and Trade-Offs
• Measurement and Evaluation Techniques
• Policy Design and Regulatory Considerations
• Impact on Revenue Collection
• Comparative Analysis of Tax Expenditure Models
• Case Studies in Fiscal Policy and Tax Revenue