Publications & Documents


  • 24-February-2017

    English

    Accrual Practices and Reform Experiences in OECD Countries

    Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government’s fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism through which legislatures, auditors, and the public at large hold governments accountable for their financial performance. Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some steps countries are taking to make better use of accrual information in the future. This is a joint publication with the International Federation of Accountants and the OECD.

  • 23-February-2017

    English

    OECD Recommendation on Disaster Risk Financing Strategies

    Adopted by the OECD Council on 23 February 2017, this Recommendation provides high-level policy guidance for designing a strategy for addressing the financial impacts of disasters on individuals, businesses and sub-national levels of governments, as well as the implication for public finances.

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  • 17-February-2017

    English

  • 17-February-2017

    English

    Benchmarking Digital Government Strategies in MENA Countries

    This report benchmarks digital government strategies in MENA countries against OECD standards and best practices. Using the OECD Recommendation of the Council on Digital Government Strategies as analytical framework, the report provides an in-depth look at the efforts made by Egypt, Jordan, Lebanon, Morocco, Tunisia and the United Arab Emirates to use digital technologies strategically to support broader policy objectives. New technologies can help foster economic value creation, make institutions more inclusive, improve competitiveness and promote effective decision-making in the public sector. This report also assesses the use of ICTs to strengthen trust in government through greater openness and engagement, and suggests how MENA countries can better co-ordinate and steer the digital transformation of the public sector.

  • 12-February-2017

    English

    Embracing Innovation in Government - Global Trends

    This new report highlights the latest trends in government innovation. The topics identified through this review are not the only trends and examples in government innovation, but they do provide a glimpse of where government innovation stands today and where it may be going tomorrow.

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  • 7-February-2017

    English

    Resolving complex problems - the challenge for governments

    Blog argues that governments should stop approaching complex challenges through the limitations of their institutions and explore innovative ways of problem solving.

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  • 6-February-2017

    English, PDF, 1,830kb

    Tax planning by multinational firms: Firm-level evidence from a cross-country database

    This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs).

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  • 6-February-2017

    English, PDF, 758kb

    International tax planning, competition and market structure

    This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet documented empirically to our knowledge. This paper aims to fill this gap.

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  • 6-February-2017

    English, PDF, 592kb

    International tax planning and fixed investment

    This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their investment decisions.

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  • 6-February-2017

    English, PDF, 548kb

    Anti-avoidance rules against international tax planning: A classification

    This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries.

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