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UN DESA Policy Brief No. 177: Unlocking external audits: how supreme audit institutions contribute to effective, transparent and sustainable fiscal systems for the SDGs
Effective and transparent public financial management is crucial for building trust in public institutions and mobilizing and effectively spending additional resources for sustainable development. Supreme Audit Institutions (SAIs) provide critical information and evidence to inform assessments of the performance of national fiscal systems, including in relation to SDG implementation, and to enhance the effectiveness of fiscal systems for sustainable development.
UN DESA Policy Brief No. 148: Beneficial ownership information: Supporting fair taxation and financial integrity
Public collection of beneficial ownership information, usually through a registry, is now the global standard, and all countries should build effective registries as quickly as possible. Further work remains to harmonize implementation, close loopholes, and ensure effective exchange of information.
UN DESA Policy Brief No. 135: Cryptoassets and so-called “stablecoins”: Where do we go from here?
While they have been touted for their potential to increase the efficiency of financial transactions and to support financial inclusion, their high volatility and largely unregulated and quasi-anonymous nature has raised concerns over investor protection and financial integrity, and increasingly also financial stability and international spillovers.