| The Expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally distinct from thosetax provisions lwhose purpose is to raise revenue. Tax expenditure programs are comparable to entitlement programs. Therefore, tax expenditures must be analyzed in spending terms and integrated into the budgetary process to ensure fiscal accountability. In addition, tax expenditures must be auditedfor performance and the information must bu published (with comprehensive analysis) to ensure fiscall transparency. |