Publications


  • 13-May-2016

    English

    Advanced Analytics for Better Tax Administration - Putting Data to Work

    This report highlights the key opportunities and challenges in establishing, operating, or improving advanced analytics functions in tax administrations. The report provides practical examples of how administrations are currently utilising advanced analytics, and discusses key topics, including organisational arrangements, governance, management and data. The report also discusses how administrations are utilising analytics to improve their operations and deliver better outcomes to taxpayers. Finally, it sets out conclusions, recommendations and next steps. 
    This report has been prepared by the Forum on Tax Administration’s Advanced Analytics Programme. The work was initiated by the FTA Bureau following the biennial conference on Advanced Analytics hosted by the Irish Revenue Commissioners in March 2015. That workshop identified member country interest in undertaking work to identify member experience in analytics delivery and share information on both the technologies and tools they were using.

     

  • 13-May-2016

    English

    Rethinking Tax Services - The Changing Role of Tax Service Providers in SME Tax Compliance

    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.

  • 13-May-2016

    English

    Co-operative Tax Compliance - Building Better Tax Control Frameworks

    This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of control, such as the external audit of a multinational enterprise’s accounts, and what is material in terms of the tax liabilities arising from that enterprise’s activities in a particular country. It also discusses how revenue bodies could approach the task of testing the soundness of a TCF in any particular case and finally, sets out conclusions, recommendations and next steps.

  • 12-May-2016

    English

    OECD Investment Policy Reviews: Philippines 2016

    This review assesses the overall investment climate in the Philippines, looking at investment policy, investment promotion and facilitation, competition policy, infrastructure investment and responsible business conduct. The Review documents successful reform episodes over the past 25 years in the Philippines, assesses their impact and suggests areas for further reforms. It looks at how to raise investment levels by both foreign and domestic enterprises and at how to ensure that such investment contributes to sustainable and inclusive growth. The current macroeconomic situation in the Philippines is favourable, remittances are high, the business process outsource industry is booming, and the new Competition Act will help to make the domestic market more competitive. The Review argues for one further reform push to ease the many restrictions on foreign investors in the Philippines so as to provide an investment climate where all firms can invest and grow.

  • 4-May-2016

    English

    OECD Reviews of Innovation Policy: Luxembourg 2016

    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.

  • 2-May-2016

    English

    The Implementation of the Palestinian Code of Conduct - Strengthening Ethics and Contributing to Institution-Building

    A set of clear standards of conduct for public officials can provide a critical tool for governments to promote openness, transparency and accountability in the public sector and eventually restore citizens’ trust in government. With a view to strengthening the ethics framework, the Palestinian Authority has undertaken significant progress to implement a Code of Conduct and Ethics for its civil service. This report analyses the underlining factors of an effective Code of Conduct in the overall framework of public governance reform to build open and transparent institutions. The report traces the evolution of the code from the first draft to the adopted document and discusses the final version against OECD recommendations and international good practices. The report provides actionable policy recommendations to operationalise the code towards a stronger governance framework for public sector integrity in the Palestinian Authority. The report points to the code’s strategic role alongside other measures to upgrade the ethics framework and sets an agenda to drive effective implementation in line with international principles of ethics and open government in the Palestinian Authority.

  • 29-April-2016

    English

    Adopting a Territorial Approach to Food Security and Nutrition Policy

    Food insecurity and malnutrition are major international concerns, especially in rural areas. At the global scale, they have received considerable attention and investment, but the results achieved so far have been mixed. Some countries have made progress at the national level, but still have many citizens who are food insecure, often concentrated in specific geographic areas. Food insecurity and poverty are highly interlinked and have a strong territorial dimension. To provide effective long-term solutions, policy responses must therefore be tailored to the specific challenges of each territory, taking into account a multidimensional response that includes food availability, access, utilisation and stability. This report highlights five case studies and the OECD New Rural Paradigm, presenting an effective framework for addressing food insecurity and malnutrition.
     

  • 28-April-2016

    English

    SME Policy Index: Western Balkans and Turkey 2016 - Assessing the Implementation of the Small Business Act for Europe

    The SME Policy Index is a benchmarking tool designed for emerging economies to assess SME policy frameworks and monitor progress in policy implementation over time. The Index has been developed by the OECD in partnership with the European Commission (EC), the European Bank for Reconstruction and Development (EBRD), and the European Training Foundation (ETF) in 2006 for the Western Balkans. The South East European Centre for Entrepreneurial Learning (SEECEL) joined as an additional partner in 2014. The SME Policy Index has since 2006 been applied in four regions and nine assessment rounds overall.

    The SME Policy Index: Western Balkans and Turkey 2016 presents the results of the fourth assessment of the Small Business Act for Europe in the Western Balkans and, since 2012, Turkey. The assessment framework is structured around the ten principles of the Small Business Act for Europe (SBA). It provides a wide-range of pro-enterprise measures to guide the design and implementation of SME policies based on good practices promoted by the EU and the OECD.

    The Index identifies strengths and weaknesses in policy design, implementation and monitoring. It allows for comparison across countries and measures convergence towards good practices and relevant policy standards. It aims to support governments in setting targets for SME policy development and to identify strategic priorities to further improve the business environment. It also helps to engage governments in policy dialogue and exchange good practices within the region and with OECD and EU members.

  • 27-April-2016

    English

    The Ocean Economy in 2030

    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.

     

  • 25-April-2016

    English

    Regulatory Policy in Chile - Government Capacity to Ensure High-Quality Regulation

    One of Chile’s biggest strengths is its very sound macroeconomic framework that reinforces its economic resilience. This is partly based on a prudent regulatory and supervisory framework governing the financial system. Furthermore, the government’s Agenda for Productivity, Innovation and Growth, co-ordinated by the Ministry of Economy with the participation of other ministries and state services, constitutes a good opportunity to use regulatory policy as a driver to reform the policymaking framework of Chile. For example, Chile has already made substantive progress in making regulations more accessible and communicating administrative requirements. However, while in Chile national regulations provide the general framework for administrative procedures and an efficient state administration, the lack of a comprehensive regulatory reform programme has reduced the possibility of achieving even better economic outcomes and unleashing resources to boost productivity. The regulatory policymaking framework lacks some key features seen in other OECD countries (e.g. stakeholder engagement, regulatory impact assessment, oversight body) that would make sure that regulations are designed in the best way. Good practices in rule-making procedures are also rather limited. This review presents the way forward for improving the government’s capacity to ensure high-quality regulation in Chile.

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