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A lack of finance for water resources management is a primary concern for most OECD countries. This is exacerbated in the current fiscal environment of tight budgets and strong fiscal consolidation, as public funding provides the lion’s share of financial resources for water management.
The report provides a framework for policy discussions around financing water resources management that are taking place at local, basin, national, or transboundary levels. The report goes beyond the traditional focus on financing water supply and sanitation to examine the full range of water management tasks that governments have to fulfill; when appropriate, a distinction is made on distinctive water issues.
The report identifies four principles (Polluter Pays, Beneficiary Pays, Equity, Policy Coherence), which have to be combined. In addition, it identifies five empirical issues, which have to be addressed on a case-by-case basis. Finally, it sketches a staged approach that governments might wish to consider, to assess the financial status of their water policies and to design robust financial strategies for water management. Case studies provide illustrations of selected instruments and how they can be used to finance water resources management.
This publication puts forward a research agenda advocating the importance of market competition, effective market regulation and competition policies for achieving inclusive growth and shared prosperity in emerging and developing economies. It is the result of a global partnership and shared commitment between the World Bank Group and the OECD.
Small and medium-sized enterprises (SMEs) play an important role in Georgia’s economy. SMEs provide more than 67% of employment and about 62% of gross value added. Although the environmental footprint of individual SMEs may be low, their aggregate impact in many respects exceeds that of large businesses.
Commercial banks have an important role to play in providing access to green finance, particularly for SMEs. This report reviews the experience with green lending in the SME sector in Georgia. The analysis identifies the main challenges with lending to SMEs for green projects and discusses possible solutions. The report, in particular, looks at the role of the government and the policy instruments it can use to stimulate higher demand for green lending in the SME sector.
This report provides a case study for the development of sustainable energy lending in Ukraine. It reviews the macro-economic and political context for green investments in Ukraine, before looking in more detail at the role and capacity of the banking sector. The study is part of a wider OECD project promoting access to private finance for green investments in the EU Eastern Partnership (EaP) countries, and follows on from a regional assessment undertaken in 2015. This work forms part of the “Greening Economies in the European Union’s Eastern Neighbourhood” (EaP GREEN) programme, which aims to support the six Eastern Partnership countries to move towards a green economy by decoupling economic growth from environmental degradation and resource depletion.
This report presents findings from a survey on green finance conducted among 1 000 households in the Kyrgyz Republic (Kyrgyzstan) in 2019. Although green finance is an emerging trend, knowledge about the appetite for green financial products and services in Kyrgyzstan is almost inexistent. The OECD prepared the household survey to close this gap in evidence. The research identified needs and demand from existing and potential clients of Kyrgyz financial institutions for financial instruments, including those that promote sustainable development. This will help commercial banks, policy makers and central bankers design more targeted interventions to increase access to and use of financial products and services, including green finance, in Kyrgyzstan.
Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government’s fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism through which legislatures, auditors, and the public at large hold governments accountable for their financial performance. Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some steps countries are taking to make better use of accrual information in the future. This is a joint publication with the International Federation of Accountants and the OECD.
Achieving Financial Stability in Asia sets out to identify the elements which could restore confidence to the countries of the region and stabilise financial flows on a global basis. Thus, measures must be taken which include improving public and corporate governance, strengthening democracy and improving the efficiency of regulatory institutions. At the same time, emerging economies ought to be given a greater measure of participation in international regulatory bodies, so that any solutions proposed to dampen the volatility of financial flows might take their interests and opinions into account. This book reflects the contributions to the fifth edition of the International Forum on Asian Perspectives, which was held in Paris in June 1999. The Forum was created by the Asian Development Bank and the OECD Development Centre as an annual meeting place of ideas and strategies from Asian countries and from the OECD region. The aim of the Forum is to create an area where the knowledge bases of the partners can be combined to exploit their specific advantages in the search for solutions to the economic problems of Asia. The Forum also includes an open meeting where these ideas can be tested in front of a wide audience of people from the worlds of politics, administration, academia, the media and business.
Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
Advances in Risk Management of Government Debt is a landmark study about risk management practices of OECD debt managers. Risk management has become an increasingly important tool for achieving strategic debt targets, and is now an integral part of a wider strategic debt management framework based on benchmarks in most jurisdictions. However, this study shows that the extent and sophistication of risk management vary widely across countries.
This study brings together a number of recent reports on best practices for managing market risk, credit risk, operational risk and contingent liability risk. It was prepared by a group of authors from the OECD Working Party on Public Debt Management, and includes case-studies of risk management practices in selected OECD debt markets.
Africa’s Development DynamicsWhat are the major economic and social trends in Africa? What is Africa’s role in globalisation? This annual report presents an Africa open to the world and towards the future. uses the lessons learned in the five African regions – Central, East, North, Southern and West Africa – to develop recommendations and share good practices. The report identifies innovative policies and offers practical policy recommendations, adapted to the specificities of African economies. Drawing on the most recent available statistics, this analysis of development dynamics aims to help African leaders reach the targets of the African Union’s Agenda 2063 at all levels: continental, regional, national, and local. Every year this report will focus on one strategic theme.
This 2019 edition explores policies for productive transformation. It proposes three main policy focus for transforming firms: providing business services to clusters of firms; developing regional production networks; and improving exporting firms’ ability to thrive in fast-changing markets.
This volume feeds into a policy debate between African Union’s nations, citizens, entrepreneurs and researchers. It aims to be part of a new co-operation between countries and regions focused on mutual learning and the preservation of common goods. This report is the result of a partnership between the African Union Commission and the OECD Development Centre.
Africa’s Development Dynamics uses lessons from Central, East, North, Southern and West Africa to develop policy recommendations and share good practices. Drawing on the most recent statistics, the analysis of development dynamics aims to assist African leaders in reaching the targets of the African Union’s Agenda 2063 at all levels: continental, regional, national and local.
The 2022 edition explores how developing regional value chains can help African countries rebound from the socio-economic shocks of the COVID-19 pandemic and accelerate productive transformation. It targets policy areas where private and public actors can support regional value chains when operationalising the African Continental Free Trade Area (AfCFTA). African firms can harness digital innovations to reduce production costs, and governments can design policies for skills development, public procurement and foreign investment to strengthen industrial linkages. Two continental chapters examine related African initiatives and global trends. Five chapters tailor policy recommendations to specific value chains in each region.
Africa’s Development Dynamics feeds into a policy debate between governments, citizens, entrepreneurs and researchers. It proposes a new collaboration between countries and regions, focusing on mutual learning and the preservation of common goods. This report results from a partnership between the African Union Commission and the OECD Development Centre.
Africa’s Development Dynamics uses lessons from Central, East, North, Southern and West Africa to develop policy recommendations and share good practices across the continent. Drawing on the most recent statistics, the analysis of development dynamics aims to assist African leaders in reaching the targets of the African Union’s Agenda 2063 at all levels: continental, regional, national and local.
This edition explores how Africa can attract investments that offer the best balance between economic, social and environmental objectives. Its fresh data and analysis aim to help policy makers improve risk assessments, strengthen African-led partnerships, and accelerate regional integration in ways that increase sustainable investments. Two continental chapters examine Africa’s investment landscape and related policy priorities. Five regional chapters offer tailored recommendations in strategic areas including natural ecosystems, renewable energy, climate finance and agri-food value chains.
Africa’s Development Dynamics feeds into a policy debate between the African Union’s governments, citizens, entrepreneurs and researchers. It proposes a new collaboration between countries and regions, focusing on mutual learning and the preservation of common goods. This report results from a partnership between the African Union Commission and the OECD Development Centre.
This book provides provides comprehensive and consistent information on African central government debt statistics for the period 2003-2007. Detailed quantitative information on central government debt instruments is provided for fourteen countries (Angola, Cameroon, Kenya, Madagascar, Malawi, Morocco, Mozambique, Namibia, Nigeria, South Africa, Tanzania, Tunisia, Uganda and Zambia) to meet the requirements of debt managers, other financial policy makers, and market analysts. Country policy notes provide background information on debt issuance as well as on the institutional and regulatory framework governing debt management policy.
This publication provides comprehensive and consistent information on African central government debt statistics for the period 2003-2009. Detailed quantitative information on central government debt instruments is provided for 17 countries to meet the requirements of debt managers, other financial policy makers, and market analysts. Country policy notes provide background information on debt issuance as well as on the institutional and regulatory framework governing debt management policy.
Countries covered: Angola, Cameroon, Gabon, Kenya, Madagascar, Malawi, Mauritius, Morocco, Mozambique, Namibia, Nigeria, Sierra Leone, South Africa, Tanzania, Tunisia, Uganda and Zambia.
The focus of this greatly improved third edition is to provide comprehensive quantitative information on African central government debt instruments, both marketable debt and non-marketable debt.
The coverage of data is limited to central government debt issuance as well as bi-lateral, multi-lateral and concessional debt and excludes therefore state and local government debt and social security funds.
This publication provides comprehensive and consistent information on African central government debt statistics for the period 2003-2012. Detailed quantitative information on central government debt instruments is provided for 17 countries to meet the requirements of debt managers, other financial policy makers, and market analysts. A cross country overview on African debt management policies and country policy notes provides background information on debt issuance as well as on the institutional and regulatory framework governing debt management policy.
This publication provides comprehensive and consistent information on African central government debt statistics for the period 2003-2013. Detailed quantitative information on central government debt instruments is provided for 17 countries to meet the requirements of debt managers, other financial policy makers and market analysts. A cross country overview on African debt management policies and country policy notes provides background information on debt issuance as well as on the institutional and regulatory framework governing debt management policy
Africa’s Development Dynamics uses lessons learned in the continent’s five regions – Central, East, North, Southern and West Africa – to develop policy recommendations and share good practices. Drawing on the most recent statistics, this analysis of development dynamics attempts to help African leaders reach the targets of the African Union’s Agenda 2063 at all levels: continental, regional, national and local.
The 2021 edition, now published at the beginning of the year, explores how digitalisation can create quality jobs and contribute to achieving Agenda 2063, thereby making African economies more resilient to the global recession triggered by the COVID-19 pandemic. The report targets four main policy areas for Africa’s digital transformation: bridging the digital divide; supporting local innovation; empowering own-account workers; and harmonising, implementing and monitoring digital strategies. This edition includes a new chapter examining how to finance Africa’s development despite the 2020 global economic crisis.
Africa’s Development Dynamics feeds into a policy debate between the African Union’s governments, citizens, entrepreneurs and researchers. It aims to be part of a new collaboration between countries and regions, which focuses on mutual learning and the preservation of common goods. This report results from a partnership between the African Union Commission and the OECD Development Centre.
Faced with rapid population ageing and unsustainable pension schemes, OECD countries are looking at ways to encourage labour market participation by older people. This book examines the the situation in Australia by looking at barriers to employment to older workers, assessing adequacy of measures to overcome these barriers, and making policy recommendations for improvement. This book is published in English only, but includes a French translation of the Executive Summary and Recommendations.