Are we at a critical point where digital solutions can help countries manage tax expenditures effectively?
After 60 years since the origin of the tax expenditure concept, countries’ practices remain stalled at expenditure item reporting rather than “management”. This research, which was recently presented at the ATTA Conference 2026 held at Victoria University of Wellington from January 14th to 16th January 2026 by Dr Ashesha Weerasinghe and Professor Kerrie Sadiq, investigates the potential for adopting digital solutions in TE management!
The research is yet to be submitted to peer-reviewed journals and will be published later on the website!