Abstract
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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