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OECD's 2000 review of regulatory reform in Spain. It finds that Regulatory reform has been crucial to Spain’s high … economic growth in recent years. Spain has implemented far-reaching trade and investment liberalisation, privatised almost all … state-owned enterprises, liberalised state controls, engaged in sectoral re-regulation and institution-building, and …
Persistent link: https://www.econbiz.de/10012441765
This report maps and analyses the core issues which together make up effective regulatory management for Spain, laying … and policies for improving regulatory management; institutional capacities for effective regulation and the broader policy … better regulation, being carried out in partnership with the European Commission. …
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The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and...
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Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da União or TCU) – in enhancing accountability and informing...
Persistent link: https://www.econbiz.de/10012449544
The report sets out how tax compliance strategies are evolving in light of new technologies, data sources and tools, including the increasing use of advanced analytics. It also looks at how these changes might affect the role of audit and auditors in the future. Finally it suggests a number of...
Persistent link: https://www.econbiz.de/10012449950
SIGMA Brief 28 aims to give guidance to auditors dealing with public procurement processes. Based on audit experience, it examines the stages that are worth looking at and explains why. It highlights those aspects that are recommended to be considered in more detail. It also gives advice as to...
Persistent link: https://www.econbiz.de/10012454499