This paper reviews how seven tax administrations are folding digital methods into their systems – including their goals, approaches, and the challenges they face. In the context of ‘Making Tax Digital’, the paper is a vital guide to understanding the issues and approaches for digitalisation.
ICAEW produces a variety of publications to support its members and to share knowledge, insight and expertise. This page highlights the latest publications and provides access to comprehensive listings of ICAEW's output.
Browse the most recent thought leadership reports, guides and insights. Or search for ICAEW publications by topic, date or keyword.
Audit and Assurance Faculty, 08-12-2016
Data analytics is transforming the way business operates and the different skills that are needed to stay head of the competition. This publication explores the impact of data analytics on business and provides management with a high-level approach to data analytics.
Europe Region, 12-12-2016
High VAT complexity, a strong call for clearer tax laws and a pronounced trend towards digitalising tax administration are key themes emerging in this report. Carried out in mid-2016, this joint ICAEW-EGIAN survey provides a unique picture of the aggregate views of more than 170 tax professionals advising businesses on compliance with tax regimes in Europe. This report is based on their day-to-day experience supporting businesses of all sizes, across a wide range of sectors. Our respondents shared their perspectives on taxes in the EU, international tax policy and progress toward digitalisation of corporate taxes.
Sustainability – Outside Insights, 15-11-2016
Nearly 250 years ago political activist Thomas Paine suggested something like a citizen’s income. Ever since then the idea has occasionally emerged into public consciousness and then dropped back into obscurity. But in the last 10 years we have seen some interesting pilot projects in Namibia and India, and increasing debate globally. This Outside Insights paper by Malcolm Torry considers the feasibility of introducing a universal citizens income in the UK and examines how such a scheme might be implemented.
Financial Services Faculty, 10-11-2016
Regulatory capital ratios are key measures of the strength and resilience of banks for regulators, investors, creditors and other stakeholders. This exposure draft sets out a proposed framework to enable assurance to be provided over these ratios. The purpose of this guidance is not to create any new requirement for assurance. It simply proposes a framework that firms might choose to adopt when undertaking such assurance activity. It is intended to help both those commissioning and those providing assurance in scoping and performing an engagement, whether on a voluntary basis, or when required by regulation.
Europe Region, 8-11-2016
The global financial and economic crisis revealed the poor quality of financial management, reporting and governance within much of the public sector, shortcomings that are now widely recognised in Europe and across the world. This report sets out ten key insights drawn from the 2013 discussion series on ‘Sustainable Public Finances – EU perspectives’ organised by ICAEW, with support from PwC. These insights are designed to enhance understanding of the specific challenges of achieving sustainable public finances among policymakers and stakeholders engaged in the highly topical EU debate of how to move forward public sector accounting and financial management in Europe.
Tax Faculty, 25-10-2016
In 2015 we published a paper on improving the future UK tax system, which outlined four options for managing the future of NIC: merge, manage, de-merge and make do. The Office of Tax Simplification (OTS) has since produced detailed proposals which consider options for reform similar to our manage option. Our latest report highlights the key areas of the OTS proposals, identifying benefits and issues with the suggested approaches and summarising what taxpayers and employers can expect.
Europe Region, 17-10-2016
An ICAEW discussion paper to help generate a broad consensus on how to achieve reform of public sector accounting across Europe by 2025. Our discussion paper seeks to encourage a broad consensus among both public and private sector stakeholders to assist the reform of public sector accounting across Europe. It does so by setting out a vision on how this reform could be achieved by 2025, based around three policy recommendations.
Business and Management Faculty, 23-11-2016
Watch this thought-provoking presentation by Professor Paolo Quattronne on how figures can be used to generate richer discussions and better decisions. By examining the ways in which accounting is used and the development of visual devices he provides a different take on improving management practice.
Market Foundations, 04-10-2016
Business is conducted through a variety of legal forms including companies and partnerships. Each form has its own characteristics, such as whether the participants have limited liability and whether the form has its own separate identity. Each business needs to assess which form is most appropriate depending upon its objectives, for instance whether it is ‘for profit’ or ‘not for profit’ and related matters such tax implications. In many cases, businesses will need professional advice to navigate the complexities involved. Our paper Future enterprise: assessing forms of business gives an overview of the main forms of business used today and explores whether they are truly serving the needs human enterprise of the 21st century or whether there might be better alternatives, perhaps modelled on the human networks we form in private life.
The Audit and Assurance Faculty have created a paper offering information on how external auditors can use root cause analysis to improve the quality of their audits. They cover what RCA is and why it is becoming an important tool. The downloadable paper also covers key questions that auditors need to consider when undertaking RCA, including: when it should be completed, who should be involved and how it can be completed.
This discussion paper was published jointly by the ICAEW and the Institution for Engineering & Technology (IET). It assesses the major investment opportunities and challenges in the sector for the new industrial strategy being developed by the UK government as part of Brexit.
This ICAEW/PwC report highlights Britain's front-row place in the global television industry, the corporate deals that have reshaped the sector and business and financial challenges for TV producers in the UK. PwC forecast that the global television market will be worth $325bn in revenues by 2020. Our report outlines why innovative digital technologies, fast-changing consumer trends and international M&A are transforming TV.
Our paper future enterprise: assessing forms of business gives an overview of the main forms of business used today and explores whether they are truly serving the needs human enterprise of the 21st century or whether there might be better alternatives, perhaps modelled on the human networks we form in private life.
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ICAEW makes representations to policymakers and regulators on behalf of the accountancy profession explaining how changes to policy and legislation will impact day-to-day practice.
ICAEW Technical Releases are a source of good practice guidance on technical and practice issues relevant to the work of ICAEW Chartered Accountants, accountants and other professionals.
The Business Confidence Monitor (BCM) is one of the largest and most comprehensive quarterly reviews of UK business confidence and provides a regular snapshot of the economy, informed by senior business professionals running all types of businesses across the UK. It is shared with a range of national and regional policymakers, the business community, academics and researchers. It is a credible predictor of GDP and economic change and supports policy decision-making.
A quarterly forecast for five global regions prepared specifically for the finance profession. These newsletters provide a unique perspective on the prospects for each region as a whole and for individual economies against the international economic background.
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