Uganda seem to be on the right path in creating a transparent framework for managing the tax exemptions. Discretionary exemptions were abolished in 1996 and information about the beneficiary companies and lost revenues is published. However, Uganda's revenue forgone to tax exemptions remains high (2% of GDP in 2013).

Since 2008, Senegal publishes information about tax exemptions and the revenues lost, which makes the system very transparent. However, improvements are still needed in terms of timely publication of the data. To improve the management of the tax exemptions, they should be subject to a parliamentary oversight.

Curbing tax exemptions and making sure that all existing exemptions are approved by the Parliament and open to public scrutiny are extremely necessary in Bangladesh. The key to more effective management of tax exemptions is likely to lie in reduced discretionary powers, total transparency about the beneficiaries of the tax exemptions and in a stronger mandate for the revenue authority to implement and monitor all incentives and exemptions.

Pakistan has an ambiguous and unfair constitutional structure with prevailing tax exemptions and preferential treatment given to specific sectors and elites of the society. The influential class of society create a legal space for exempting their income or set the tax rates of their own choices as a result of bilateral negotiations with the government, which ultimately burdens the poor. Fortunately, majority of such exemptions is to be withdrawn by 2016, which will have a positive impact on the tax system in Pakistan.

Procedures and eligibility for tax incentives and exemptions are contained in various tax laws, but their implementations are shrouded in secrecy. Additionally, corruption remains a major problem. 

Palestina scores dramtically low on this area due to absence of information on the exemptions granted to industrial zone investors. The list of investors names is not available to the public, therefore it is not possible to ascertain whether they comply with the investment exemptions. Additionally, no financial reports on investment exemptions are published. 

Tax exemptions in Vietnam are abundant, especially for corporate income tax. Many multinationals enjoy a tax rate of 10%, which is relatively low compared to the normal tax rate of 20%. Tax avoidance also frequently occurs.