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.
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The OECD’s Open Government project seeks to support countries in the design and implementation of open government reforms in collaboration with their citizens and civil society organisations.
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This meeting addressed the use of open data for the development of territorial indicators and its potential to capture new aspects of public sector performance.
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.