Public finance and taxation

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.

Fiscal Federalism 2016 surveys recent trends and policies in intergovernmental fiscal relations and sub-central government.

This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies' expectations of TCFs.

The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF).

This annual flagship publication provides details of taxes paid on wages in OECD countries.

Cette publication phare annuelle contient des informations detaillees sur les impots payes sur les salaires dans les pays de l'OCDE.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Albania.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Cameroon.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Dominican Republic.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Gabon.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Marshall Islands.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Pakistan.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Senegal.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Switzerland.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of the United Arab Emirates.

Ce rapport contient l'examen de Phase 2 : mise en A uvre pratique des normes ainsi que la version rvise de la Phase 1 : valuation de la qualit du cadre juridique et rglementaire dj publie pour le Cameroun.

Ce rapport contient l'examen de Phase 2 : mise en A uvre pratique des normes ainsi que la version rvise de la Phase 1 : valuation de la qualit du cadre juridique et rglementaire dj publie pour le Gabon.

Ce rapport contient l'examen de Phase 2 : mise en A uvre pratique des normes ainsi que la version rvise de la Phase 1 : valuation de la qualit du cadre juridique et rglementaire dj publie pour le Sngal.

To tackle climate change, CO2 emissions need to be cut.

This is the first edition of "e;Tax Policy Reforms in the OECD"e;.

This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean.

The Revenue Statistics in Latin America and the Caribbean publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development bank (IDB).

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Saudi Arabia.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Niue.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Nigeria.

Ce rapport contient l'examen de Phase 2 : mise en A uvre pratique des normes ainsi que la version rvise de la Phase 1 : valuation de la qualit du cadre juridique et rglementaire dj publie pour la Mauritanie.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Mauritania.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Kenya.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Georgia.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of El Salvador.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Botswana.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

Le Forum mondial sur la transparence et l'change de renseignements des fins fiscales est l'enceinte multilatrale au sein de laquelle le travail en matire de transparence fiscale et d'change de renseignements est men par plus de 130 juridictions participant, sur un pied d'galit, aux travaux du Forum mondial.

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Samoa.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Liechtenstein.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Latvia.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Costa Rica.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Colombia.

Le Forum mondial sur la transparence et l'change de renseignements des fins fiscales est l'enceinte multilatrale au sein de laquelle le travail en matire de transparence fiscale et d'change de renseignements est men par plus de 120 juridictions participant, sur un pied d'galit, aux travaux du Forum mondial.

Le Forum mondial sur la transparence et l'change de renseignements des fins fiscales est l'enceinte multilatrale au sein de laquelle le travail en matire de transparence fiscale et d'change de renseignements est men par plus de 120 juridictions participant, sur un pied d'galit, aux travaux du Forum mondial.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

For most countries in the OECD, 2015 is the seventh or eighth year of dealing with the budgetary consequences of the economic and financial crisis.

Small and medium sized enterprises (SMEs) are important for their contribution to employment, innovation, economic growth and diversity.

L'dition 2015 paratra en ligne progressivement.