Indicator
Tax expenditure reporting
Implemented
Not Implemented
Not Applicable
| Level | ALB | BIH | KOS | MNE | MKD | SRB |
|---|---|---|---|---|---|---|
| tax expenditures are systematically reported in the budget together with spending programmes that have similar objectives. | ||||||
| The tax expenditure methodology and reporting system is periodically reviewed. | ||||||
| The benchmark to identify all tax expenditures has been well-defined. | ||||||
| The revenue foregone of tax expenditures is calculated on a regular basis. | ||||||
| The revenue foregone of tax expenditures is determined on a sporadic and ad hoc basis. | ||||||
| The economy has used tax expenditure estimates to conduct cost-benefit analyses of tax incentives. |
Note that for Bosnia and Herzegovina, “State” stands for the state level, while “FBiH” stands for the Federation of Bosnia and Herzegovina and “RS” stands for Republika Srpska - the two entities of Bosnia and Herzegovina. Note that the presented scoring criteria system is not a full representation of the scoring methodology used to determine the score for an indicator. For more information, see the Methodology section.