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...

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....

This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for France, incorporating Phase 2 ratings. 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...

Foreword -- Executive Summary -- Setting the scene -- The regional and international context -- Public environmental expenditure trends -- Budget planning and management practices -- Budget planning and management practices in the environmental sector -- Major findings and recommendations --...