The article discusses the importance of analyzing tax expenditures to ensure the credibility of tax laws. It examines how different countries define and categorize tax expenditures, with some countries having broader definitions than others. The main goal is to determine if the items in the Tax Expenditure Budgetary Report align with the definition of tax expenditures. The findings show that tax expenditures in South Korea amounted to 33.5 trillion won in 2015, with different countries having varying criteria for what qualifies as a tax expenditure. Some measures, like allowances for families or pension credits, are commonly excluded from the scope of tax expenditures due to their lack of specificity and administrative feasibility.