Comparative Analysis of the Approaches of the BRICS Countries and Indonesia to the Implementation of OECD Instruments

Сравнительный анализ подходов стран БРИКС и Индонезии к реализации инструментов ОЭСР

Larionova, Marina (Ларионова, Марина) (), Shelepov, Andrey (Шелепов, Андрей) (), Sakharov, Andrey (Сахаров, Андрей) () and Lanshina, Tatiana (Ланьшина, Татьяна) ()
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Larionova, Marina (Ларионова, Марина): Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Shelepov, Andrey (Шелепов, Андрей): Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Sakharov, Andrey (Сахаров, Андрей): Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Lanshina, Tatiana (Ланьшина, Татьяна): Russian Presidential Academy of National Economy and Public Administration (RANEPA)

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: Despite the suspension of the process of Russia's accession to the Organization for Economic Cooperation and Development in 2014, in the long term membership in the OECD remains one of the priorities of Russian foreign policy. In this regard, the study of foreign experience in the practical implementation of OECD acts is relevant from the point of view of possible borrowing of best practices and their adaptation to Russian realities. This paper presents the results of a comparative analysis of the experience of the major developing countries of the BRICS and Indonesia in implementing the provisions of the three OECD mechanisms - the Principles of Corporate Governance, the BEPS Project and the Framework Investment Concept. The study examined the policies of Brazil, China, India, Indonesia and South Africa in areas affected by the mechanisms under consideration, identified and analyzed the best practices on the basis of which recommendations were made to improve the effectiveness of Russian policy in the relevant sectors.

Keywords: OECD; corporate governance; financial regulation; taxation; investment; dilution of the tax base and income transfer (search for similar items in EconPapers)
Pages: 39 pages
Date: 2018-04
New Economics Papers: this item is included in nep-cis and nep-sea
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