Major budgeting reforms have been initiated in a number of OECD countries in recent years. These reforms focus on giving spending agencies greater flexibility in using resources, in exchange for holding them responsible for achieving results. This publication examines how five Member countries...

Environmental fiscal reforms are an essential building block to steer countries onto a sustainable long-term development path. This paper develops proposals for strengthening the role of market-based environmental policy instruments in the Slovak Republic. The paper discusses reform options...

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 90 jurisdictions which participate in the work of the Global Forum on an equal footing....