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  • 29-October-2020

    English

    Blog post: COVID-19 and the climate crisis: Combining green budgeting and tax policy tools for a better recovery

    By Elsa Pilichowski, Director of OECD Public Governance, and Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration.

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  • 28-October-2020

    English, PDF, 1,069kb

    Taxing Energy Use: Key findings for the Russian Federation

    This country note explains how the Russian Federation taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 12-October-2020

    English

    Taxing Virtual Currencies: An Overview of Tax Treatments and Emerging Tax Policy Issues

    This report provides key insights and a number of considerations to help policymakers wishing to improve their tax policy frameworks for virtual currencies.

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  • 9-October-2020

    English

    Green budgeting and tax policy tools to support a green recovery

    This policy brief focuses on practical ways in which countries can use green budgeting and tax policy tools to implement stimulus packages that support a green recovery, and the inter-linked role of both tax and spend measures in aligning stimulus programmes with decarbonisation objectives.

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  • 9-October-2020

    English

    Tax Policy Working Papers

    Working papers from the Centre for Tax Policy and Administration of the OECD covering the full range of tax policy related issues.

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  • 24-September-2020

    English

    Kazakhstan needs to reform its tax system to increase its resilience beyond the COVID-19 pandemic

    Kazakhstan needs to reform its tax system to reduce its dependence on resource-related revenues and to strengthen its economic resilience beyond the COVID-19 pandemic, according to a new OECD report.

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  • 24-September-2020

    English

    OECD Tax Policy Reviews: Kazakhstan 2020

    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. This report provides an assessment of Kazakhstan's tax system and recommendations for tax reform. Chapter 1 gives an overview of the main findings and Chapter 2 sets the scene for tax reform. Chapter 3 considers tax revenue trends and analysis of the tax mix. Chapter 4 examines equity issues in Kazakhstan and provides recommendations on the personal income tax, social security contributions and value added taxes. Chapter 5 focuses on tax competitiveness issues and provides recommendations on how to strengthen the design of both the corporate income tax and special tax regimes for SMEs.
  • 14-September-2020

    English

    Côte d’Ivoire and Morocco: tax reforms for sustainable health financing

    The COVID-19 pandemic has demonstrated that weaknesses in one country’s health sector can rapidly become a health challenge for other countries. Additionally, as countries around the world, including Côte d’Ivoire and Morocco, face the current economic and health crisis, the sense of urgency to mobilise domestic resources has increased.

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  • 3-September-2020

    English

    Countries have responded decisively to the COVID-19 crisis, but face significant fiscal challenges ahead

    Governments have taken unprecedented fiscal action in response to the COVID-19 crisis, but countries will need to support economic recovery in the face of significantly increasing fiscal challenges, according a new OECD report.

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  • 3-September-2020

    English

    Tax Policy Reforms 2020 - OECD and Selected Partner Economies

    This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa. In addition to providing an overview of the tax reforms adopted before the COVID-19 crisis, the report includes a Special Feature that takes stock of the tax and broader fiscal measures introduced by countries in response to the crisis from the beginning of the virus outbreak up to mid-June 2020.
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