世界银行：2024税务支出手册（英文版）

Tax expenditures have been at the forefront of policy discussions on tax reforms. Recent global developments including the agreement on Global Minimum Tax (2021) and United Nations initiative to align tax expenditures with sustainable development goals (2021) have provided a fresh impetus to the discussions. Following the Paris agreement on climate change (2015) to contain global warming, countries have also agreed at COP26 (2021) and COP27 (2022) to accelerate efforts to phase-out of ineffic