| Summary: | The pandemic crisis and war in the region
have led states to identify new revenue mobilization
measures to cope with rising public spending. An
essential tool at their disposal is the optimization of
tax expenditures, which must be achieved with minimal
adverse effects on economic and social processes.
For this, it is necessary to go through some
actions related to identifying tax expenditures and
their evaluation through the lens of lost budget
revenues. Also, the evaluation process includes identifying
the objectives for which they were introduced
and the degree of achievement of these objectives.
Following this evaluation, the decision-makers will
analyse comparatively whether other budgetary-fiscal
instruments could be applied to achieve the goals,
such as expenditure programs, which would ensure
greater efficiency of public policies.
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