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Managing Tax Incentives in Developing Countries

Author

Listed:
  • Miguel Pecho
  • Stoyan E Markov
  • Philip R Wood
  • Ms. Rachel Auclair
  • Fernando Velayos

Abstract

This technical note sets out the essential elements to effectively manage tax incentives in developing countries, emphasizing the important role that 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.

Suggested Citation

  • Miguel Pecho & Stoyan E Markov & Philip R Wood & Ms. Rachel Auclair & Fernando Velayos, 2024. "Managing Tax Incentives in Developing Countries," IMF Technical Notes and Manuals 2024/007, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2024/007
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