Global Tax Expenditures Transparency Index (GTETI)

Governments use tax expenditures (TEs) – also called tax breaks, tax reliefs or tax subsidies – to pursue a variety of policy goals. TEs are deviations from the benchmark or standard tax system that provide preferential tax treatment to individuals or businesses. They can trigger substantial tax revenue losses. According to the Global Tax Expenditures Database (GTED), the global average of revenue forgone due to TEs among the 116 countries that published such data at least once is 3.8 percent of GDP and 23.0 percent of tax revenue over the 1990-2024 period. 

The Global Tax Expenditures Transparency Index (GTETI)  is the first comparative assessment of tax expenditures (TEs) reporting that covers countries worldwide. Countries are assessed on five dimensions: (1) Public availability, (2) Institutional Framework, (3) Methodology and Scope, (4) descriptive TE Data, and (5) TE Assessment. The GTETI 2.0 provides a systematic framework to rank the 105 countries which reported on tax expenditures between January 1, 2014 and December 31, 2024. It asseses the regularity, quality and scope of their TE reports and aims to increase transparency and accountability in the tax expenditures field.

The Global Tax Expenditures Transparency Index (GTETI) is a project led by the Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS).

各国政府通常运用税收支出（tax expenditures，TEs）——也称为税收减免、税收纾困或税收补贴——来实现各类政策目标。税收支出是偏离基准或标准税制的制度安排，旨在为个人或企业提供优惠税收待遇，其可能引发规模可观的税收收入损失。根据全球税收支出数据库（Global Tax Expenditures Database, GTED）的数据，1990年至2024年间，在至少公开过一次此类数据的116个国家中，因税收支出导致的全球平均收入损失相当于国内生产总值（GDP）的3.8%，占各国税收总收入的23.0%。

全球税收支出透明度指数（Global Tax Expenditures Transparency Index, GTETI）是首个面向全球各国的税收支出报告情况开展的比较性评估项目。该指数从五大维度对各国进行评估：(1) 公开可获取性，(2) 制度框架，(3) 方法学与覆盖范围，(4) 税收支出描述性数据，(5) 税收支出评估。GTETI 2.0构建了系统化的评级框架，用于对2014年1月1日至2024年12月31日期间提交过税收支出报告的105个国家进行排名。该指数评估了各国税收支出报告的规范性、质量与覆盖范围，旨在提升税收支出领域的透明度与问责性。

全球税收支出透明度指数（GTETI）是由经济政策理事会（Council on Economic Policies, CEP）与德国发展与可持续性研究所（German Institute of Development and Sustainability, IDOS）牵头实施的项目。