Performance budgeting is a budget practice that has been widely adopted by OECD countries. This report presents the OECD's advice on good practice principles and examples in the area of performance budgeting including an explanation of the evidence supporting the adoption and practice by OECD...

Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks. Joint Audits are an essential element in the Tax...

Collective bargaining and workers’ voice are often discussed in the past rather than in the future tense, but can they play a role in the context of a rapidly changing world of work? This report provides a comprehensive assessment of the functioning of collective bargaining systems and...

This report provides a comprehensive view of practices and developments in the governance, implementation and performance of budgeting across OECD countries. It looks at recent practices such as the application of medium-term frameworks and the use of data and analytics to highlight the impacts...

The Sustainable Development Goals (SDGs) set a broad and ambitious programme for the world to achieve by 2030. With 17 Goals, underpinned by 169 Targets, the complex and integrated nature of the 2030 Agenda presents national governments with huge challenges for implementation. To assist...

Delivering on the Sustainable Development Goals (SDGs) is a formidable governance challenge for countries at all levels of development. It requires governments to co-ordinate, consult and work across policy areas – as well as with the businesses sector and civil society – in an unprecedented...

This report discusses challenges and opportunities in assessing the impacts of science-industry knowledge exchange on innovation. The report provides new evidence on joint industry-science patenting activity and academic start-ups, as well as on the impact of geographical proximity between...

Recruiting and retaining skilled staff is a long-standing challenge for the early childhood education and care (ECEC) sector. OECD countries are increasingly demanding that ECEC staff be highly skilled and highly qualified, but a combination of low wages, a lack of status and public recognition,...

There is an urgent need to ensure that coastal areas are adapting to the impacts of climate change. Risks in these areas are projected to increase because of rising sea levels and development pressures. This report reviews how OECD countries can use their national adaptation planning processes...

This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and...