Institutional Framework

This dimension evaluates how well the institutional framework of a country promotes transparency and accountability in TE policy-making. It assesses the legal basis for TE reporting, the requirement to submit reports to Parliament, the assignment of the responsibility to report to a specific public authority, and the consideration of TEs in the country's budget cycle and medium-term strategy.

72%
of countries have a legal obligation to periodically report on Tes
18%
does not submit the TE report to parliament
1 in 4
countries does not include TE information in the Executive's Budget Proposal (EBP)

Best practices by region

Overall

Top 5 best scores

Slovak Republic Flag Slovak Republic
Italy Flag Italy
Portugal Flag Portugal
Korea, Republic of Flag Korea, Republic of
Luxembourg Flag Luxembourg

2.1 Legal requirement - Is there a legal requirement to report on TEs?

This indicator assesses whether there is a legal requirement explicitly asking for a TE report to be published, and if such legal requirement defines a periodic reporting obligation.

Albania Albania Argentina Argentina Australia Australia Austria Austria Azerbaijan Azerbaijan Belgium Belgium Benin Benin Burkina Faso Burkina Faso Bulgaria Bulgaria Brazil Brazil Chile Chile Côte d'Ivoire Côte d'Ivoire Cameroon Cameroon Congo, Democratic Republic of Congo, Democratic Republic of Colombia Colombia Cabo Verde Cabo Verde Costa Rica Costa Rica Cyprus Cyprus Czechia Czechia Germany Germany Dominican Republic Dominican Republic Algeria Algeria Ecuador Ecuador Spain Spain Ethiopia Ethiopia France France Gabon Gabon Georgia Georgia Ghana Ghana Guinea Guinea Greece Greece Honduras Honduras Croatia Croatia Hungary Hungary Indonesia Indonesia Ireland Ireland Iceland Iceland Israel Israel Italy Italy Jamaica Jamaica Jordan Jordan Japan Japan Kenya Kenya Korea, Republic of Korea, Republic of Liberia Liberia Lesotho Lesotho Lithuania Lithuania Luxembourg Luxembourg Latvia Latvia Morocco Morocco Madagascar Madagascar Mexico Mexico North Macedonia North Macedonia Mongolia Mongolia Mauritania Mauritania Niger Niger Nigeria Nigeria Nicaragua Nicaragua Pakistan Pakistan Peru Peru Philippines Philippines Papua New Guinea Papua New Guinea Puerto Rico (US) Puerto Rico (US) Portugal Portugal Paraguay Paraguay Russian Federation Russian Federation Rwanda Rwanda Senegal Senegal Sierra Leone Sierra Leone El Salvador El Salvador Somalia Somalia Slovak Republic Slovak Republic Slovenia Slovenia Sweden Sweden Eswatini Eswatini Togo Togo Tajikistan Tajikistan Tunisia Tunisia Turkey Turkey Taiwan, China Taiwan, China Uganda Uganda Ukraine Ukraine Uruguay Uruguay United States United States
Switzerland Switzerland Guatemala Guatemala
Armenia Armenia Burundi Burundi Bangladesh Bangladesh Bolivia Bolivia Bhutan Bhutan Canada Canada Cayman Islands Cayman Islands Denmark Denmark Egypt, Arab Republic of Egypt, Arab Republic of Estonia Estonia Finland Finland United Kingdom United Kingdom India India Kazakhstan Kazakhstan Sri Lanka Sri Lanka Moldova Moldova Maldives Maldives Mali Mali Mauritius Mauritius Netherlands Netherlands Norway Norway New Zealand New Zealand Panama Panama Poland Poland Romania Romania Chad Chad Tonga Tonga Tanzania Tanzania South Africa South Africa Zambia Zambia

2.2 Submission to Parliament - Is the TE report presented to the Parliament?

This indicator evaluates whether the TE report is submitted to the Parliament, in practice and/or pursuant to a legal obligation.

Albania Albania Argentina Argentina Australia Australia Austria Austria Belgium Belgium Benin Benin Burkina Faso Burkina Faso Brazil Brazil Switzerland Switzerland Chile Chile Côte d'Ivoire Côte d'Ivoire Cameroon Cameroon Colombia Colombia Cabo Verde Cabo Verde Cyprus Cyprus Czechia Czechia Germany Germany Dominican Republic Dominican Republic Algeria Algeria Ecuador Ecuador Spain Spain France France Gabon Gabon Georgia Georgia Ghana Ghana Guinea Guinea Greece Greece Honduras Honduras Hungary Hungary Iceland Iceland Israel Israel Italy Italy Jamaica Jamaica Jordan Jordan Japan Japan Korea, Republic of Korea, Republic of Lesotho Lesotho Lithuania Lithuania Luxembourg Luxembourg Latvia Latvia Morocco Morocco Madagascar Madagascar Mexico Mexico North Macedonia North Macedonia Mongolia Mongolia Mauritania Mauritania Niger Niger Nigeria Nigeria Nicaragua Nicaragua Pakistan Pakistan Peru Peru Philippines Philippines Papua New Guinea Papua New Guinea Portugal Portugal Paraguay Paraguay Rwanda Rwanda Senegal Senegal Sierra Leone Sierra Leone El Salvador El Salvador Slovak Republic Slovak Republic Slovenia Slovenia Sweden Sweden Eswatini Eswatini Togo Togo Tunisia Tunisia Turkey Turkey Taiwan, China Taiwan, China Uganda Uganda Ukraine Ukraine Uruguay Uruguay United States United States
Armenia Armenia Azerbaijan Azerbaijan Burundi Burundi Canada Canada Congo, Democratic Republic of Congo, Democratic Republic of Costa Rica Costa Rica Cayman Islands Cayman Islands Estonia Estonia Ethiopia Ethiopia Finland Finland Guatemala Guatemala Indonesia Indonesia India India Ireland Ireland Maldives Maldives Mali Mali Mauritius Mauritius Netherlands Netherlands Norway Norway Romania Romania Russian Federation Russian Federation Somalia Somalia Tonga Tonga South Africa South Africa
Bangladesh Bangladesh Bulgaria Bulgaria Bolivia Bolivia Bhutan Bhutan Denmark Denmark Egypt, Arab Republic of Egypt, Arab Republic of United Kingdom United Kingdom Croatia Croatia Kazakhstan Kazakhstan Kenya Kenya Liberia Liberia Sri Lanka Sri Lanka Moldova Moldova New Zealand New Zealand Panama Panama Poland Poland Puerto Rico (US) Puerto Rico (US) Chad Chad Tajikistan Tajikistan Tanzania Tanzania Zambia Zambia

2.3 Reporting responsibility - Is TE reporting assigned to a specific Government ministry, agency or commission?

This indicator assesses whether the attribution of TE reporting responsibility to a specific government agency, ministry or institution is clearly established in the law, or otherwise indicated in the TE report.

Albania Albania Australia Australia Austria Austria Belgium Belgium Burkina Faso Burkina Faso Bulgaria Bulgaria Brazil Brazil Switzerland Switzerland Chile Chile Côte d'Ivoire Côte d'Ivoire Cameroon Cameroon Congo, Democratic Republic of Congo, Democratic Republic of Costa Rica Costa Rica Cyprus Cyprus Dominican Republic Dominican Republic Algeria Algeria Ecuador Ecuador Spain Spain Ethiopia Ethiopia France France Gabon Gabon Georgia Georgia Ghana Ghana Greece Greece Guatemala Guatemala Honduras Honduras Croatia Croatia Indonesia Indonesia Ireland Ireland Iceland Iceland Italy Italy Jamaica Jamaica Japan Japan Kenya Kenya Korea, Republic of Korea, Republic of Liberia Liberia Lesotho Lesotho Lithuania Lithuania Luxembourg Luxembourg Latvia Latvia Morocco Morocco Madagascar Madagascar Mexico Mexico North Macedonia North Macedonia Mauritania Mauritania Niger Niger Nigeria Nigeria Nicaragua Nicaragua Peru Peru Papua New Guinea Papua New Guinea Portugal Portugal Paraguay Paraguay Russian Federation Russian Federation Senegal Senegal Sierra Leone Sierra Leone El Salvador El Salvador Somalia Somalia Slovak Republic Slovak Republic Sweden Sweden Eswatini Eswatini Togo Togo Tajikistan Tajikistan Tunisia Tunisia Taiwan, China Taiwan, China Uganda Uganda Uruguay Uruguay United States United States
Argentina Argentina Armenia Armenia Azerbaijan Azerbaijan Burundi Burundi Benin Benin Bangladesh Bangladesh Bolivia Bolivia Bhutan Bhutan Canada Canada Colombia Colombia Cabo Verde Cabo Verde Cayman Islands Cayman Islands Czechia Czechia Germany Germany Denmark Denmark Egypt, Arab Republic of Egypt, Arab Republic of Estonia Estonia Finland Finland United Kingdom United Kingdom Guinea Guinea Hungary Hungary India India Israel Israel Jordan Jordan Sri Lanka Sri Lanka Moldova Moldova Maldives Maldives Mali Mali Mongolia Mongolia Netherlands Netherlands Norway Norway Pakistan Pakistan Panama Panama Philippines Philippines Poland Poland Puerto Rico (US) Puerto Rico (US) Romania Romania Rwanda Rwanda Slovenia Slovenia Chad Chad Tonga Tonga Tanzania Tanzania Ukraine Ukraine South Africa South Africa Zambia Zambia
Kazakhstan Kazakhstan Mauritius Mauritius New Zealand New Zealand Turkey Turkey

2.4 Budget cycle integration - Does the Executive’s Budget Proposal (EBP) or its supporting documentation include information on tax expenditures?

This indicator assesses if TE information (e.g. policy goals, beneficiaries, revenue forgone estimates) is incorporated into the Executive Budget Proposal (EBP) or any budget documentation.

Argentina Argentina Armenia Armenia Australia Australia Belgium Belgium Benin Benin Brazil Brazil Canada Canada Chile Chile Germany Germany Estonia Estonia Finland Finland France France Hungary Hungary Indonesia Indonesia Israel Israel Italy Italy Korea, Republic of Korea, Republic of Luxembourg Luxembourg Latvia Latvia Mexico Mexico Nicaragua Nicaragua Netherlands Netherlands Peru Peru Russian Federation Russian Federation Slovak Republic Slovak Republic Sweden Sweden Taiwan, China Taiwan, China Ukraine Ukraine United States United States
Burkina Faso Burkina Faso Cameroon Cameroon Congo, Democratic Republic of Congo, Democratic Republic of Cyprus Cyprus Czechia Czechia Ecuador Ecuador Greece Greece India India Ireland Ireland Jamaica Jamaica Jordan Jordan Morocco Morocco Maldives Maldives Niger Niger Norway Norway Pakistan Pakistan Philippines Philippines Portugal Portugal Rwanda Rwanda Sierra Leone Sierra Leone Slovenia Slovenia Tunisia Tunisia Uganda Uganda South Africa South Africa
Albania Albania Azerbaijan Azerbaijan Bangladesh Bangladesh Bulgaria Bulgaria Bhutan Bhutan Côte d'Ivoire Côte d'Ivoire Colombia Colombia Cabo Verde Cabo Verde Costa Rica Costa Rica Dominican Republic Dominican Republic Algeria Algeria Egypt, Arab Republic of Egypt, Arab Republic of Gabon Gabon United Kingdom United Kingdom Georgia Georgia Ghana Ghana Guatemala Guatemala Honduras Honduras Iceland Iceland Liberia Liberia Lithuania Lithuania Madagascar Madagascar North Macedonia North Macedonia Mali Mali Mongolia Mongolia Mauritania Mauritania Mauritius Mauritius New Zealand New Zealand Papua New Guinea Papua New Guinea Romania Romania Senegal Senegal Togo Togo Tonga Tonga Turkey Turkey Tanzania Tanzania
Austria Austria Burundi Burundi Bolivia Bolivia Switzerland Switzerland Cayman Islands Cayman Islands Denmark Denmark Spain Spain Ethiopia Ethiopia Guinea Guinea Croatia Croatia Japan Japan Kazakhstan Kazakhstan Kenya Kenya Sri Lanka Sri Lanka Lesotho Lesotho Moldova Moldova Nigeria Nigeria Panama Panama Poland Poland Puerto Rico (US) Puerto Rico (US) Paraguay Paraguay El Salvador El Salvador Somalia Somalia Eswatini Eswatini Chad Chad Tajikistan Tajikistan Uruguay Uruguay Zambia Zambia

2.5 Medium-term fiscal strategy - Does the medium-term strategy, if any, include information on tax expenditures?

This indicator assesses if TE information (e.g. policy goals, revenue forgone estimates) is incorporated into the MTS.

Germany Germany Ecuador Ecuador Estonia Estonia Ethiopia Ethiopia United Kingdom United Kingdom Ghana Ghana Greece Greece Italy Italy Netherlands Netherlands Papua New Guinea Papua New Guinea Puerto Rico (US) Puerto Rico (US) Portugal Portugal Russian Federation Russian Federation Senegal Senegal Somalia Somalia Slovak Republic Slovak Republic Togo Togo
Albania Albania Austria Austria Bulgaria Bulgaria Brazil Brazil Cameroon Cameroon Congo, Democratic Republic of Congo, Democratic Republic of Costa Rica Costa Rica Denmark Denmark Finland Finland Gabon Gabon Guinea Guinea Hungary Hungary Iceland Iceland Jordan Jordan Kazakhstan Kazakhstan Korea, Republic of Korea, Republic of Liberia Liberia Lithuania Lithuania Luxembourg Luxembourg Latvia Latvia North Macedonia North Macedonia Mali Mali Mauritania Mauritania Nigeria Nigeria Nicaragua Nicaragua Norway Norway Philippines Philippines Romania Romania Sierra Leone Sierra Leone Slovenia Slovenia Eswatini Eswatini Tunisia Tunisia Turkey Turkey Tanzania Tanzania Ukraine Ukraine South Africa South Africa
Australia Australia Burundi Burundi Canada Canada Côte d'Ivoire Côte d'Ivoire Colombia Colombia Czechia Czechia Spain Spain Guatemala Guatemala Honduras Honduras Indonesia Indonesia Jamaica Jamaica Kenya Kenya Sri Lanka Sri Lanka Lesotho Lesotho Moldova Moldova Maldives Maldives Niger Niger Panama Panama Peru Peru Rwanda Rwanda Sweden Sweden United States United States Zambia Zambia
Argentina Argentina Armenia Armenia Azerbaijan Azerbaijan Belgium Belgium Benin Benin Burkina Faso Burkina Faso Bangladesh Bangladesh Bolivia Bolivia Bhutan Bhutan Switzerland Switzerland Chile Chile Cabo Verde Cabo Verde Cayman Islands Cayman Islands Cyprus Cyprus Dominican Republic Dominican Republic Algeria Algeria Egypt, Arab Republic of Egypt, Arab Republic of France France Georgia Georgia Croatia Croatia India India Ireland Ireland Israel Israel Japan Japan Morocco Morocco Madagascar Madagascar Mexico Mexico Mongolia Mongolia Mauritius Mauritius New Zealand New Zealand Pakistan Pakistan Poland Poland Paraguay Paraguay El Salvador El Salvador Chad Chad Tajikistan Tajikistan Tonga Tonga Taiwan, China Taiwan, China Uganda Uganda Uruguay Uruguay