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Reform of government financial management systems in the past decade has seen developments in accrual accounting and in results-based budgeting and reporting. Australia has worked with an accrual-based framework for outcomes and outputs budgeting and reporting since fiscal year 1999/2000. The United Kingdom moved to a resource-based (or accrual-based) financial management system in April 2001. This article evaluates the Australian and
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This article describes how the principles of management for results have worked in practice over the past two decades in Australia. The current performance information framework involves, among other things, the accrual-based outcomes and outputs policy, performance agreements between heads of agencies and their responsible ministers, and regular review and assessment, particularly at agency level.
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This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.
The economic crisis is likely to cause the first major fall in the number of migrants coming to work in OECD countries since the 1980s, according to a new OECD report.
This project focuses on the adjustments required to ensure labour markets comply with the demands of a greener economy (adaptation) as well as on the expansion of good quality green jobs as an opportunity to develop lower-carbon activities (mitigation).
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This report inventories eco-innovation policies in Australia. Similar reports are available on selected non-EU OECD members: Canada, Japan, Korea, Mexico, New Zealand, Turkey and the US. They complement national roadmaps developed by EU member states under the Env. Technology Action Plan.
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Agreement between the Jersey and Australia for the exchange of information relating to tax matters
In 2008-11, 14 regions in 11 countries underwent the OECD Review of Higher Education in Regional Development aiming to mobilise higher education for economic, social and cultural development of cities and regions.
Young people are likely to be hit hard by rising unemployment as the global downturn continues.
OECD has launched a series of reports in 16 countries including Australia. Each report contains a survey of the main barriers to employment for young people, an assessment of the adequacy and effectiveness of existing measures to improve the transition from school to work.