دانلود کتاب Competitive Neutrality_ Maintai - OECD

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Foreword About this report Table of Contents Executive Summary Part I. Introduction Concepts and Definitions Applied in this Report Toward a general definition of competitive neutrality Competitive neutrality in the context of this report Box I.1. Application of competitive neutrality framework to government business activity in Australia State-owned enterprises and other entities Box I.2. 2008 System of National Accounts classifications “Commercial” and “non-commercial” activities Box I.3. A definition of public interest activities in the EU The Economic Rationale for Pursuing Competitive Neutrality State-owned enterprises and deliberate departures from competitive neutrality Other business undertakings by the public sector and unintentional departures from competitive neutrality Reconciling departures from competitive neutrality in the pursuit of non-commercial objectives Main Challenges in Obtaining Competitive Neutrality Notes Part II. Aspects of Competitive Neutrality Chapter 1. Streamlining the operational form of government business 1.1. The challenge and reality in OECD economies 1.2. OECD sources 1.3. Options for remedial action Box 1.1. Example: Finnish Road Enterprise Chapter 2. Identifying the costs of any given function 2.1. The challenge and reality in OECD economies 2.2. OECD sources 2.3. Options for remedial action Box 2.1. Directives issued by the Israeli GCA to government companies on financial reports Box 2.2. The EU Transparency Directive Box 2.3. Actuarial calculations for Bord Gáis in Ireland Box 2.4. Supervising the use of public funds in Spain Box 2.5. Calculating full costs and factoring in competitive neutrality adjustments Notes Chapter 3. Achieving a commercial rate of return 3.1. The challenge and reality in OECD economies Box 3.1. Example: Lithuanian Police Department 3.2. OECD sources Box 3.2. Different methods used to calculate RORs and estimate performance of SOEs based on cost of capital 3.3. Options for remedial action Box 3.3. ROR calculations in Hungary Box 3.4. Determining “reasonable profit” for the provision of SGEI under the EU rules Box 3.5. Example: The Australian Valuation Office Box 3.6. Toolkit: Measuring Returns and Assessing Performance Chapter 4. Accounting for public service obligations 4.1. The challenge and reality in OECD economies 4.2. OECD sources 4.3. Options for remedial action Box 4.1. Determining adequate compensation for public service obligations in EU (inc. EEA) member states according to the “Altmark Criteria” Box 4.2. The public transport sector in Poland Box 4.3. Methods for measuring the cost of public service obligations Box 4.4. Determining neutral compensation for public service obligations in Hungary Chapter 5. Tax neutrality 5.1. The challenge and reality in OECD economies 5.2. OECD sources 5.3. Options for remedial action Box 5.1. EC VAT Directive – Article 13.1 (Application of VAT on transactions of public authorities) Box 5.2. Before and after tax rate of return targets Box 5.3. The tax neutrality system in Australia Notes Chapter 6. Regulatory neutrality 6.1. The challenge and reality in OECD economies 6.2. OECD sources 6.3. Options for remedial action Box 6.1. Toolkit: Restricting competition for the purpose of ensuring the provision of services of general economic interest Box 6.2. Regulatory Neutrality Adjustments Box 6.3. Example: Swiss Post Chapter 7. Debt neutrality and outright subsidies 7.1. The challenge and reality in OECD economies 7.2. OECD sources 7.3. Options for remedial action Box 7.1. Debt Neutrality Competitive Neutrality Guidelines in Australia (2004) Notes Chapter 8. Public procurement 8.1. The challenge and reality in OECD economies 8.2. OECD sources 8.3. Options for remedial action Box 8.1. Ensuring Competitive Neutrality in Managed Competitions – Australia Box 8.2. EU Rules on Public Procurement Box 8.3. Six Principles of competition in the UK Box 8.4. Example: Dala-Mitt rescue services in Sweden Part III. Options for Implementation Based on National Practices Approaches to Competitive Neutrality Encompassing and autonomous frameworks Competitive neutrality as part of other commitments Box III.1. Competition-based provisions in Scandinavia countries A selective commitment to competitive neutrality Redress and Remedial Action Box III.2. Remedying non-compliance in Spain through compensatory payments Box III.3. Australia: Competitive neutrality complaints handling and redress Notes Bibliography