Tax Expenditure Reports

Arizona Tax Expenditure Reports are studies prepared for the Governor and the Legislature by the Arizona Department of Revenue's Office of Economic Research and Analysis. The reports are prepared in compliance with A.R.S. §42-1005.

Tax expenditures are provisions within the law designed to encourage certain kinds of activity or to aid taxpayers in certain categories. These provisions are generally known as exemptions, exclusions, deductions, subtractions, credits and preferential rates. Such provisions result in a loss of tax revenues, thereby reducing the amount of revenues available for state (and, in some circumstances, local) programs. In effect, the fiscal impact of implementing tax expenditure would be similar to a direct expenditure of state funds. These reports provide a list of tax expenditures and, whenever possible, detail the approximate costs of exempting certain types of income, goods, services or property from its respective tax statutes.

The purpose of these reports is to provide a better understanding of impacts associated with the existing tax exemptions, exclusions, deductions, subtractions and credits. There are sections on every tax imposed in Arizona. Each section contains statutory provisions for that specific tax type. The analysis includes an explanation of the provision as well as the approximate impacts of that provision where possible. Information in sections pertaining to tax types not administered by the Arizona Department is submitted by the agency administering the tax. Any impact estimates presented were provided by that agency.

 

Report Description
FY 2023 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2023
FY 2022 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2022
FY 2021 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2021
FY 2020 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2020
FY 2019 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2019
FY 2018 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2018
FY 2017 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2017
FY 2016 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2016
FY 2015 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2015
FY 2014 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2014
FY 2013 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2013
FY 2012 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2012
FY 2011 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2011
FY 2010 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2010
FY 2009 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2009
FY 2008 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2008
FY 2007 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2007
FY 2006 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2006
FY 2005 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2005
FY 2004 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2004
FY 2003 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2003
FY 2002 The Revenue Impact of Arizona's Tax Expenditures: Fiscal Year 2002