The landscape of tax services, traditionally provided by parties such as tax advisors, accountants and other tax practitioners, is changing, thanks to new technologies and services such as online accounting and filing, mobile devices, and machine-to-machine communication. This may lead to more integrated tax systems, in which taxation is part of the day-to-day operations of SMEs. This report provides an overview of relevant technological and business developments and new service solutions. It also explores how these influence SMEs, tax service providers and tax administrations – and the way that they co-operate. Tax administrations can adopt different types of network strategies for co-operating with tax service providers. The report identifies four basic network strategies. In countries without an established tax service provider infrastructure, such as developing and emerging economies, leveraging new technologies (such as online services and mobile payment) may create new possibilities for providing infrastructure that is both beneficial for SMEs and promotes tax compliance.
A joint event of the OECD, the World Bank and the Growth Dialogue, this symposium brought together leading experts and policy makers from advanced, emerging and developing economies to discuss the impacts of the main technologies.
This book provides a comprehensive assessment of the innovation policy of Luxembourg. It is the second such OECD review of Luxembourg's innovation system, following an earlier review published in 2007. Since that time, the system has undergone profound change, notably a rapid expansion in the scale and scope of public sector research, which offers new opportunities for Luxembourg, but also new challenges for innovation policy. The review focuses on the role of government and includes concrete recommendations on how to improve policies that affect innovation and R&D performance.
This report explores the growth prospects for the ocean economy, its capacity for future employment creation and innovation, and its role in addressing global challenges. Special attention is devoted to the emerging ocean-based industries in light of their high growth and innovation potential, and contribution to addressing challenges such as energy security, environment, climate change and food security.
The report examines the risks and uncertainties surrounding the future development of ocean industries, the innovations required in science and technology to support their progress, their potential contribution to green growth and some of the implications for ocean management. Finally, and looking across the future ocean economy as a whole, it explores possible avenues for action that could boost its long-term development prospects while managing the use of the ocean itself in responsible, sustainable ways.
Far-reaching innovation is needed to address climate change and other environmental challenges, and to accelerate the transition to green growth. To measure the output of environmental innovation, the OECD published a new set of green patent indicators.
This paper explores the relationship between environmental regulation, innovation, and competitiveness, drawing upon a unique dataset on environmental regulations directed at combustion plants, a global dataset of power plants, and a global dataset of ‘environmental’ patents. The analysis is conducted in two stages.
This report provides a review of recent firm-level and plant-level surveys containing questions on environmental policies, innovation practices or performance which are relevant for environmental policy analysis and assessment. We specifically focus on the core element that relates environmental policies to environmental and economic performance, namely the adoption of innovative practices and environmental innovations by firms.
Japan is embarked on a demographic transition without precedent in human history: the population is both declining and ageing rapidly. This raises important questions about the country's future economic geography, as public policies will need both to respond to these shifts and also to shape them. Demographic change will have particularly important implications for the settlement pattern of the country, and this, in turn, will affect Japan's ability to sustain economic growth and the well-being of its citizens. This Review therefore focuses on the spatial implications of demographic change and the response of spatial policies to it, particularly as these interact with other policies aimed at sustaining the productivity growth that a "super-ageing" Japan will need in order to maintain its future prosperity. The Japanese authorities have recently put in place a complex package of long-term spatial and structural policies aimed at meeting this challenge. Their experience should be of first-order interest to other OECD countries, as most face the prospect of rapid population ageing and many are also projected to experience significant population decline over the coming decades.
Disruptive innovation is redefining markets around the world and the Latin American and Caribbean region is no exception. In the run-up to the Latin American and Caribbean Competition Forum in Mexico-City on 12-13 April 2016, this article looks at the competition enforcement challenges and advocacy opportunities around disruptive innovations in the region.
The 2016 Sweden Review of Innovation Policy deepens the 2012 Review by focusing on six policy initiatives central to the 2008 and 2012 Swedish Research and Innovation Bills, notably: 1) the increase in funding for university research, 2) the establishment of Strategic Research Areas, 3) actions designed to enhance the role of research institutes in Sweden’s innovation system, 4) the definition and funding of Strategic Innovation Areas in collaboration with industrial, academic and research institute actors, 5) the initiation of a Challenge-Driven Innovation programme addressing societal challenges, 6) improved prioritisation and support for Swedish participation in European research and innovation activities.