Fiscal Federalism 2022 Making Decentralisation Work

Fiscal Federalism 2022 Making Decentralisation Work

Author: OECD

Publisher: OECD Publishing

Published: 2021-12-20

Total Pages: 290

ISBN-13: 9264912959

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Fiscal Federalism 2022 surveys recent trends and policies in intergovernmental fiscal relations and subnational government. Accessible and easy-to-read chapters provide insight into: good practices in fiscal federalism; the design of fiscal equalisation systems; measuring subnational tax and spending autonomy; promoting public sector performance across levels of government; digitalisation challenges and opportunities; the role of subnational accounting and insolvency frameworks; funding and financing of local government public investment; and early lessons from the COVID-19 crisis for intergovernmental fiscal relations.


OECD Tax Policy Reviews: Kazakhstan 2020

OECD Tax Policy Reviews: Kazakhstan 2020

Author: OECD

Publisher: OECD Publishing

Published: 2020-09-24

Total Pages: 142

ISBN-13: 926499873X

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This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. By identifying tailored tax policy reform options, the objective of the Reviews is to enhance the design of existing tax policies and to support the adoption of new reforms.


Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition

Author: OECD

Publisher: OECD Publishing

Published: 2021-11-24

Total Pages: 150

ISBN-13: 9264724788

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Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.


Fiscal Federalism 2014

Fiscal Federalism 2014

Author: Hansjörg Blöchliger

Publisher: OCDE

Published: 2013

Total Pages: 148

ISBN-13:

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This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible chapters provide: insight into how sub-central governments are managing ongoing consolidation, as well as how fiscal decentralisation fosters economic growth and educational attainment; a balanced account of the virtues and limits of tax competition between jurisdictions; an overview of fiscal equalisation policy; and some fascinating background information about past tax and public service reforms.