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  • OECD  (22,692)
  • World Bank Group  (3,378)
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  • 1
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Online-Ausg. International migration outlook ...
    Parallel Title: Dt. Ausg. Internationaler Migrationsausblick
    Parallel Title: Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Zeitschrift ; Bericht ; Internationale Migration ; Trend ; Internationale Migration ; Internationale Migration ; Trend
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  • 2
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , ISSN 1999-124X , ISSN 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 3
    Online Resource
    Online Resource
    Paris : [Verlag nicht ermittelbar] ; 1.2003 -
    ISSN: 1815-199X
    Language: English
    Pages: Online-Ressource
    Dates of Publication: 1.2003 -
    DDC: 300
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur ; Monografische Reihe
    Note: Gesehen am 20.04.2022
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  • 4
    Language: English
    Edition: [Elektronische Ressource]
    Series Statement: OECD statistics
    Keywords: Diskette
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  • 5
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 304.8205
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 6
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 304.8205
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 7
    Online Resource
    Online Resource
    Paris : OECD
    Language: English
    Keywords: Panama Economic conditions ; Panama Economic policy ; Congresses ; Panama Social conditions ; Congresses ; Panama Economic policy ; Electronic books
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  • 8
    ISBN: 9789264775466
    Language: German
    Parallel Title: Erscheint auch als OECD PISA 2018 Ergebnisse
    RVK:
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  • 9
    Online Resource
    Online Resource
    Paris : OECD
    Show associated volumes/articles
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Franz. Ausg. u.d.T. Études de l'OCDE sur l'administration électronique
    Parallel Title: Erscheint auch als OECD e-government studies
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  • 10
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Series Statement: Emerging economies transition
    Parallel Title: Franz. Ausg. u.d.T. Examen des politiques d'investissement
    Parallel Title: Erscheint auch als OECD investment policy reviews
    Keywords: Auslandsinvestition
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  • 11
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Erscheint auch als International standardisation of fruit and vegetables
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  • 12
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Erscheint auch als Ageing and employment policies
    Former Title: 2.2003 Hauptsacht. franz.. - 2.2003 Parallelsacht. engl.
    Keywords: OECD ; Mitgliedsstaaten ; Bevölkerungsentwicklung ; Arbeitsmarktpolitik ; Sozialpolitik
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  • 13
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Erscheint auch als Enterprise policy performance assessment
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  • 14
    Language: English
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Steuerpolitik ; Konfliktregelung ; Welt ; OECD-Staaten ; Amtsdruckschrift ; Graue Literatur
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264407848 , 9789264352001 , 9789264803077
    Language: English
    Pages: 1 Online-Ressource (138 p.) , 21 x 28cm.
    Series Statement: The Development Dimension
    Keywords: Insurance-Linked Securities ; Asiatisch-pazifischer Raum ; Environment ; Finance and Investment ; Development ; Economics
    Abstract: As climate change increases exposure to natural disasters, countries need new solutions to mitigate risks of natural hazards. For many in Asia and the Pacific, mobilising existing resources is not enough: they need to consider a grand design of disaster risk financing strategies. Catastrophe bonds (CAT bonds) can be an effective, market-based financing tool for the region. While the global CAT bond market has grown steadily since the 1990s, it remains weakly developed in Asia and the Pacific. Its successful development there requires robust purpose-built legal frameworks; developed general bond markets, especially in local currency; appropriate capacity building; and data-driven pricing models. This report explores each of these conditions along with policy suggestions for fostering them, and discusses the development of multi-country CAT bonds in Asia and the Pacific.
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264872363 , 9789264952157 , 9789264944343
    Language: Ukrainian
    Pages: 1 Online-Ressource (250 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Public Integrity Handbook
    Parallel Title: Parallele Sprachausgabe Manual de Integridade Pública da OCDE
    Parallel Title: Parallele Sprachausgabe OECD-Handbuch Integrität im öffentlichen Leben
    Parallel Title: Parallele Sprachausgabe OECD دليل النزاهة في القطاع العام
    Parallel Title: Parallele Sprachausgabe Manual de la OCDE sobre Integridad Pública
    Parallel Title: Parallele Sprachausgabe Manuel de l’OCDE sur l’intégrité publique
    Keywords: Governance
    Abstract: Посібник ОЕСР з публічної доброчесності містить рекомендації для урядів, бізнесу та громадянського суспільства щодо впровадження Рекомендації ОЕСР з публічної доброчесності. Посібник роз'яснює, що означають тринадцять принципів Рекомендації на практиці, та визначає виклики, пов'язані з їх реалізацією. Посібник містить рекомендації щодо покращення співпраці всередині уряду, а також між національним та субнаціональним рівнями. Для розбудови культури доброчесності в уряді та суспільстві Посібник детально описує основні елементи системи управління людськими ресурсами на основі заслуг та ключові складові відкритої організаційної культури. Він також роз'яснює роль уряду в наданні рекомендацій компаніям, громадянському суспільству та громадянам щодо підтримання публічних цінностей доброчесності. Крім того, Посібник розкриває, як використовувати процес управління ризиками для оцінки та управління ризиками для доброчесності, а також висвітлює, як використовувати систему правозастосування для забезпечення реальної відповідальності за порушення принципів доброчесності.
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264348011 , 9789264344716 , 9789264812987
    Language: French
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Anti-Corruption and Integrity Outlook 2024
    Parallel Title: Parallele Sprachausgabe Perspectivas de anticorrupción e integridad 2024
    Keywords: Governance
    Abstract: Cette première édition des Perspectives de l'OCDE sur la lutte contre la corruption et l'intégrité analyse les efforts déployés par les pays membres pour défendre l'intégrité et lutter contre la corruption. Basé sur les données des Indicateurs d'intégrité publique, ce rapport analyse les performances des cadres d'intégrité des pays. Il explore comment certains des principaux défis auxquels les gouvernements sont confrontés aujourd'hui (notamment la transition verte, l'intelligence artificielle et l'ingérence étrangère) augmentent les risques de corruption et d’atteinte à l’intégrité pour les pays. Il examine également comment les lacunes des systèmes d'intégrité peuvent entraver les réponses des pays à ces défis majeurs. En donnant un aperçu des performances actuelles des pays, les Perspectives soutiennent la planification stratégique et le travail politique visant à renforcer l'intégrité publique pour l'avenir.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264538689 , 9789264736801 , 9789264535800
    Language: English
    Pages: 1 Online-Ressource (47 Seiten) , Diagramme, Illustrationen , 21 x 28cm.
    Series Statement: International Summit on the Teaching Profession
    Keywords: Education
    Abstract: Students face a future filled with uncertainty and change. For education systems to continue to remain relevant, they must empower students to navigate these changes and succeed in the future by equipping them with the requisite knowledge, skills, attitudes and values. Teachers are key enablers of this endeavour, and it is imperative that governments and teacher organisations collaborate to support teachers in exploring and enacting pedagogies, and designing learning environments that support student attainment of future-ready competencies, through policies, processes and teacher professional development.
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  • 19
    Language: English
    Pages: 1 Online-Ressource (15 p.)
    Keywords: Treibhausgas-Emissionen ; Klimapolitik ; OECD-Staaten ; Welt ; Environment ; Economics
    Abstract: This report presents developments of the work of the Inclusive Forum on Carbon Mitigation Approaches (IFCMA) to the G20 Finance Ministers and Central Bank Governors, and reflect on the IFCMA’s achievements one year on from its launch in February 2023.
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  • 20
    ISBN: 9789264600782
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Keywords: Flüchtlinge ; Ukrainer ; Europa ; Social Issues/Migration/Health ; Ukraine
    Abstract: Since the onset of Russia’s large-scale war against Ukraine, millions of people have been forced to flee their homes in search of a safe haven. This report synthesises the findings of the Survey of Arriving Migrants from Ukraine (SAM-UKR), conducted by the European Union Agency for Asylum (EUAA) in collaboration with the Organisation for Economic Co-operation and Development (OECD), covering prevailing themes of forced displacement from Ukraine. These themes encompass demographics, reasons for departure, experiences along the journey, life in the host country, return intentions, and future aspirations. In addition to presenting survey results, the report draws on over 1 500 personal testimonies provided by respondents to offer a more direct insight into the decision-making process and emotional state of displaced persons, thereby illuminating their struggles, anxieties, hopes, and aspirations resulting from their displacement.
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.8
    Keywords: Künstliche Intelligenz ; Definition ; OECD-Staaten ; Governance ; Science and Technology
    Abstract: In November 2023, OECD member countries approved a revised version of the Organisation’s definition of an AI system. This document contains proposed clarifications to the definition of an AI system contained in the 2019 OECD Recommendation on AI (the “AI Principles”) to support their continued relevance and technical soundness. The goal of the definition of an AI system in the OECD Recommendation is to articulate what is considered to be an AI system, for purposes of the recommendation.
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  • 22
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.41
    Keywords: Finance and Investment
    Abstract: This paper reviews the digital tools developed by the insurance industry to improve the health and wellness of policyholders. These tools are said to offer a win-win: better health for policyholders and reduced claims for insurers. Many tools apply lessons from behavioural economics by seeking to influence policyholder behaviour and overcome short-term barriers to change. This paper identifies issues and challenges, such as data privacy and security, safety risks, data quality, overall effectiveness, and relevant policy and regulatory frameworks.
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  • 23
    Language: French
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Towards more accurate, timely, and granular product-level carbon intensity metrics: A scoping note
    Keywords: Energy ; Environment ; Economics
    Abstract: La présente note exploratoire propose une vue d’ensemble, de haut niveau, des principales approches utilisées pour le calcul des indicateurs de l’intensité carbone au niveau des produits et des secteurs ainsi que des difficultés rencontrées, notamment en ce qui concerne la collecte et la vérification des informations dans l’ensemble de la chaîne logistique. Bien que l’analyse porte essentiellement sur les approches utilisées dans les secteurs à forte intensité d’émissions et exposés aux échanges commerciaux (FIEEEC), les conclusions peuvent aussi être plus largement pertinentes dans d’autres secteurs. Dans cette analyse, les difficultés liées au calcul des indicateurs de l’intensité carbone au niveau des secteurs seront prises en compte, en particulier eu égard au fait que ces indicateurs peuvent servir eux-mêmes à la construction des indicateurs au niveau des produits.
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264540750 , 9789264853966 , 9789264330641
    Language: German
    Pages: 1 Online-Ressource (78 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Manual sobre debida diligencia ambiental en las cadenas de suministro de minerales
    Parallel Title: Parallele Sprachausgabe Handbook on Environmental Due Diligence in Mineral Supply Chains
    Keywords: Finance and Investment
    Abstract: Dieses Handbuch wurde entwickelt, um Unternehmen dabei zu helfen, Umweltaspekte in ihre Due Diligence-Prozesse für die mineralische Lieferkette einzubinden. Das Handbuch basiert auf den führenden internationalen, staatlich unterstützten Standards zur Sorgfaltspflicht in der Lieferkette und zu verantwortungsvollem unternehmerischem Handeln: auf den OECD-Leitsätzen für multinationale Unternehmen zu verantwortungsvollem unternehmerischem Handeln, dem OECD-Leitfaden für die Erfüllung der Sorgfaltspflicht zur Förderung verantwortungsvoller Lieferketten für Minerale aus Konflikt- und Hochrisikogebieten und dem OECD-Leitfaden für die Erfüllung der Sorgfaltspflicht für verantwortungsvolles unternehmerisches Handeln. Dieses Handbuch zeigt, wie die OECD-Instrumente für Due Diligence angewandt werden können, um Umweltrisiken und -auswirkungen in mineralischen Lieferketten durch Kontextualisierung bestehender Empfehlungen und Hinleitung von Nutzern zu nützlichen Ressourcen zu vermeiden.
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  • 25
    Language: French
    Pages: 1 Online-Ressource (21 p.) , 21 x 28cm.
    Series Statement: Les synthèses de l’OCDE sur le bien-être, l’inclusion et l’égalité des chances no.15
    Parallel Title: Parallele Sprachausgabe Enhancing opportunities by design: Exploring people's views of what should be done to fight inequality
    Keywords: Social Issues/Migration/Health
    Abstract: La présente synthèse, qui s’appuie sur les données du module sur l’égalité des chances de l’enquête de l’OCDE de 2022 Des risques qui comptent, explore les préférences des individus en faveur de politiques et d'actions visant à réduire les inégalités et à améliorer les opportunités individuelles. L'analyse révèle qu'en dépit de préoccupations largement partagées en matière d'inégalités et d’égalités des chances, les opinions divergent quant aux solutions à apporter. Dans l’ensemble des pays de l’OCDE où l’enquête a été menée, les politiques visant à favoriser l'égalité des chances et à limiter les disparités du marché bénéficient d'un large soutien. En revanche, les mesures de redistributions suscitent une adhésion plus modérée. Par ailleurs, une grande majorité des répondants estiment que le secteur privé peut jouer un rôle important en proposant des salaires équitables, en luttant contre les inégalités de rémunération, en créant des emplois dans le pays et en investissant dans la main-d’œuvre. Cette synthèse est la dernière d’une série de trois sur le thème Mesurer l’égalité des chances : le rôle de l’opinion publique.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Keywords: Corporate Social Responsibility ; Multinationales Unternehmen ; Öffentliche Verwaltung ; Polen ; Finance and Investment ; Poland
    Abstract: This document is the peer review report of the National Contact Point (NCP) of Poland. The objectives of NCP peer reviews are to assess that the NCP is functioning and operating in accordance with the core effectiveness criteria set out in the implementation procedures; to identify the NCP’s strengths and possibilities for improvement; to make recommendations for improvement; and to serve as a learning tool for all NCPs involved. The peer review of the NCP of Poland was conducted by a team of reviewers from the NCPs of Bulgaria, Germany, the United States, and Ukraine as observer, along with representatives of the OECD Secretariat.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264804012 , 9789264331136 , 9789264636958
    Language: English
    Pages: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Series Statement: Ageing and Employment Policies
    Keywords: Karriereplanung ; Erwerbsverlauf ; Ältere Arbeitskräfte ; Employment ; Social Issues/Migration/Health
    Abstract: The transition towards a green economy, the rapid development of new digital technologies and cultural change are some of the forces disrupting traditional career paths, resulting in more fluid and diversified career trajectories. To benefit from increased longevity, workers will increasingly have to consider job mobility at middle and older ages, changing jobs or careers more frequently than in the past. Making successful career transitions, however, tends to be more difficult for workers at older ages due to health issues, unfamiliarity with relevant technology or a lack of recent job search experience. This may result in a mismatch between the types of jobs they want and the jobs that employers may provide. This report presents evidence on recent trends in career mobility and the consequences for individual workers in terms of pay and other job characteristics. It identifies key employer and public policies that can help facilitate career mobility that results in better employment choices at older ages. This requires overcoming discriminatory views towards older workers, improving job flexibility choices and ensuring that government policy supports voluntary career mobility.
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  • 28
    ISBN: 9789264928503
    Language: French
    Pages: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Implementing the OECD Anti-Bribery Convention in Luxembourg: Phase 4 Report
    Keywords: Governance ; Luxembourg
    Abstract: Ce rapport de Phase 4 sur le Luxembourg par le Groupe de travail de l’OCDE sur la corruption évalue et fait des recommandations sur la mise en œuvre par le Luxembourg de la Convention de l’OCDE sur la lutte contre la corruption d’agents publics étrangers dans les transactions commerciales internationales et la Recommandation de 2021 du Conseil visant à renforcer la lutte contre la corruption d’agents publics étrangers dans les transactions commerciales internationales. Il a été adopté par le Groupe de travail de l'OCDE sur la corruption lors de sa réunion plénière du 5 au 8 mars 2024.
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: Italian
    Pages: 1 Online-Ressource (13 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Knowledge exchange and collaboration between universities and society in Italy: The ITA.CON Project
    Keywords: Economics ; Italy
    Abstract: Nelle odierne società guidate dalla conoscenza, le università svolgono un ruolo cruciale nel promuovere l'innovazione e la crescita sostenibile all'interno dei loro ecosistemi. Migliorare le attività di scambio e collaborazione di conoscenze (KEC) all'interno del sistema universitario italiano è essenziale per il progresso della società, il benessere e l'aumento della produttività delle imprese di diverse dimensioni e fasi di sviluppo e generare valore per la società. Questo documento offre una proposta di riforma per le politiche di potenziamento del sistema di scambio e collaborazione di conoscenze tra università e società in Italia.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264757929 , 9789264887060
    Language: German
    Pages: 1 Online-Ressource (189 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Artificial Intelligence Review of Germany
    Keywords: Künstliche Intelligenz ; Deutschland ; Science and Technology ; Germany
    Abstract: Dieser Bericht umfasst ein internationales Benchmarking des deutschen Ökosystems der Künstlichen Intelligenz (KI) und diskutiert Fortschritte bei der Umsetzung der nationalen KI-Strategie. Der Bericht stützt sich auf quantitative und qualitative Daten sowie auf Erkenntnisse aus dem OECD.AI Policy Observatory und dem OECD Programme on AI in Work, Innovation, Productivity and Skills (AI-WIPS) – einem von der Bundesregierung finanzierten OECD-Forschungsprogramm – und basiert auf Ergebnissen von Interviews mit einem breiten Spektrum an Interessenvertreter:innen in Deutschland. Der Bericht diskutiert Deutschlands Stärken, Schwächen, Chancen und Herausforderungen im KI-Bereich und gibt Empfehlungen zur Gestaltung der KI-Politik in Deutschland in den kommenden Jahren ab. Die Ergebnisse werden anhand der Schwerpunkte präsentiert, die in der nationalen KI-Strategie Deutschlands definiert wurden: 1) Köpfe; 2) Forschung; 3) Transfer und Anwendungen; 4) Arbeitswelt; 5) Ordnungsrahmen; und 6) Gesellschaft. Darüber hinaus befasst sich der Bericht mit der KI-Infrastruktur und enthält drei spezielle Sektor-„Spotlights“ zu KI im öffentlichen Sektor, KI und Nachhaltigkeit sowie zum Einsatz von KI im Gesundheitswesen.
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  • 31
    ISBN: 9789264560468
    Language: English
    Pages: 1 Online-Ressource (165 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Sint Maarten ; Taxation
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Sint Maarten, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 32
    ISBN: 9789264836358 , 9789264327429
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Öffentlicher Auftrag ; Performance-Messung ; Compliance-Management ; Messung ; Ungarn ; Governance ; Hungary
    Abstract: Public procurement measurement frameworks are essential, both to assess progress and achievements periodically and consistently and to identify gaps in progress against objectives and targets. This report assesses the public procurement performance measurement framework in Hungary and provides recommendations for its improvement. It also explores aspects to consider in developing a public procurement measurement framework and communicating the results of the framework.
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  • 33
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: This VITARA Reference Guide on Human Resource Management provides a good introduction into what human resource management (HRM) is, how it contributes to a tax administration’s performance, and how it is organized. It looks at some of the key areas of an effective HRM function and explores why they are important. The reference guide includes materials that are designed to cover good practices in the key areas of HRM. These good practices have helped to support tax administrations in the effective management of their human resources. Following the introduction, the reference guide is organized into six chapters highlighting HRM in a tax administration, the importance of HRM strategy, the organization of the HRM function, careers in a tax administration, the key areas of effective HRM, and the relevance of learning and development (L&D).
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  • 34
    ISBN: 9789264453296
    Language: Spanish
    Pages: 1 Online-Ressource (36 p.)
    Keywords: Development ; Argentina
    Abstract: El presente estudio busca analizar y proveer recomendaciones de política para una internacionalización de la provincia de Misiones con el fin de promover un mayor desarrollo inclusive y sostenible. Si bien Misiones tiene unas características geográficas, naturales y culturales únicas, la región presenta altas disparidades y en algunas zonas presenta importantes retos a la atractividad internacional.
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  • 35
    ISBN: 9789264574212
    Language: French
    Pages: 1 Online-Ressource (84 p.)
    Parallel Title: Parallele Sprachausgabe Tax Administration 3.0: The Digital Transformation of Tax Administration
    Parallel Title: Parallele Sprachausgabe Administración Tributaria 3.0: La transformación digital de la administración tributaria
    Keywords: Taxation
    Abstract: On trouvera dans le présent rapport une façon d’envisager la transformation numérique des administrations fiscales qui conduirait à terme à des systèmes de prélèvements fluides et sans friction. Conformément au vœu exprimé par les Commissaires membres du Forum de l’administration de l’impôt, réunis en plénière, en 2019 à Santiago, le but est d’encourager la réflexion et le débat sur cette idée et son architecture.
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  • 36
    ISBN: 9789264939073
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Gewinnverlagerung ; Steuererhebungsverfahren ; Sri Lanka ; OECD-Staaten ; G20-Staaten ; Taxation ; Sri Lanka
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Sri Lanka.
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  • 37
    ISBN: 9789264497450
    Language: English
    Pages: 1 Online-Ressource (420 p.) , 21 x 28cm.
    Keywords: Economics
    Abstract: This manual sets out the full methodology of producing PPPs within the ‘Eurostat-OECD PPP Programme’ – a programme in which the Eurostat and OECD have been working together in producing and publishing Purchasing Power Parities (PPPs) for their respective member countries. PPPs are essential tools for the comparison of price and volume levels of GDP and other indicators. This manual describes the organisation of the work and the data collection, validation and calculation methods as applied for the reference year 2022. It updates the previous edition published in 2012. The aim of the manual is: (i) to provide methodological guidelines on PPPs to those directly engaged in the programme, i.e. to practitioners in Eurostat, the OECD and National Statistical Institutes (NSIs) of participating countries; (ii), to advise PPPs users – policymakers, journalists, academics, researchers – on the use and interpretation of programme comparison results; and (iii) to provide a single point of reference on the Eurostat-OECD PPP Programme, accessible to teachers, students and the general public interested in PPPs and related statistics.
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264581487
    Language: Swedish
    Pages: 1 Online-Ressource (96 p.)
    Parallel Title: Parallele Sprachausgabe တာဝန်ယူမှုရှိသော လုပ်ငန်းအမူအကျင့်အတွက် ဝီရိယရှိရှိ လမ်းညွှန်ချက်
    Parallel Title: Parallele Sprachausgabe Guia da ocde de devida diligência para uma conduta empresarial responsável
    Parallel Title: Parallele Sprachausgabe Pokyny OECD Pro Náležitou Péči Na Podporu Odpovědného Obchodního Chování
    Parallel Title: Parallele Sprachausgabe 经合组织负责任商业行为 尽责管理指南
    Parallel Title: Parallele Sprachausgabe OECD-Leitfaden für die Erfüllung der Sorgfaltspflicht für verantwortungsvolles unternehmerisches Handeln
    Parallel Title: Parallele Sprachausgabe Guida dell’OCSE sul dovere di diligenza per la condotta d’impresa responsabile
    Parallel Title: Parallele Sprachausgabe Pedoman uji tuntas OECD untuk perilaku bisnis yang bertanggung jawab
    Parallel Title: Parallele Sprachausgabe OECD Due Diligence Guidance for Responsible Business Conduct
    Parallel Title: Parallele Sprachausgabe Hướng dẫn của OECD về thẩm định hành vi kinh doanh có trách nhiệm
    Parallel Title: Parallele Sprachausgabe 責任ある企業行動のための OECDデュー・ディリジェンス・ガイダンス
    Parallel Title: Parallele Sprachausgabe OESO due diligence handreiking voor maatschappelijk verantwoord ondernemen
    Parallel Title: Parallele Sprachausgabe แนวปฏิบัติในการตรวจสอบธุรกิจ อย่างรอบด้านของ OECD สำหรับการดำ เนินธุรกิจ ที่มีความรับผิดชอบ
    Parallel Title: Parallele Sprachausgabe Wytyczne OECD dotyczące należytej staranności w odpowiedzialnym prowadzeniu działalności biznesowej
    Parallel Title: Parallele Sprachausgabe Guía de la OCDE de Debida Diligencia para una Conducta Empresarial Responsable
    Parallel Title: Parallele Sprachausgabe Guide OCDE sur le devoir de diligence pour une conduite responsable des entreprises
    Parallel Title: Parallele Sprachausgabe Настанова оеср стосовно процедур належної перевірки у практиці відповідального ведення бізнесу
    Keywords: Finance and Investment
    Abstract: OECD:s riktlinjer för multinationella företag visar och uppmuntrar till att företagen bidrar positivt till ekonomiska, miljömässiga och sociala framsteg och att företagande negativt kan påverka arbetstagare, mänskliga rättigheter, miljö, korruptionsbekämpning, konsumenter och företagsstyrning. Syftet med denna vägledning är att hjälpa företagen att förstå och genomföra tillbörlig aktsamhet för ansvarsfullt företagande. Den är också ett sätt att försöka skapa en samsyn bland regeringar och intressenter om tillbörlig aktsamhet för ansvarsfullt företagande.
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  • 39
    ISBN: 9789264315600
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Jamaika ; OECD-Staaten ; G20-Staaten ; Taxation ; Jamaica
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Jamaica.
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264652347
    Language: English
    Pages: 1 Online-Ressource (41 p.)
    Parallel Title: Parallele Sprachausgabe Εθνική Στρατηγική Χρηματοοικονομικoύ Εγγραμματισμού για την Ελλάδα
    Keywords: Finanzwissen ; Bildungspolitik ; Griechenland ; Finance and Investment ; Greece
    Abstract: The National Financial Literacy Strategy for Greece provides guidance to national stakeholders involved in financial education in Greece over the five years from its adoption. The proposal for a national strategy was developed through a consultative evidence-based approach and was designed in line with the OECD Recommendation on Financial Literacy.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264671027 , 9789264709980
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 21 x 28cm.
    Series Statement: Connecting People with Jobs
    Keywords: Arbeitsverwaltung ; Arbeitsvermittlung ; Digitalisierung ; Lettland ; Employment ; Latvia
    Abstract: Latvia’s public employment service, the State Employment Agency (SEA), is undertaking a modernisation of its service delivery. This review discusses the SEA’s digitalisation needs and strategy to guide its modernisation efforts. It provides a detailed assessment of the SEA’s digital infrastructure and key recommendations concerning its IT system, analytical capacity and digital tools for jobseekers and employers. This report on Latvia is the fourteenth country study published in this series.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264568372 , 9789264867475
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Manuel sur la neutralité concurrentielle : Pour des conditions de concurrence équitables
    Keywords: Finance and Investment ; Governance
    Abstract: The Competitive Neutrality Toolkit provides a set of good practices, based on examples from international experience, to support public officials in identifying and reducing distortions to competition due to state intervention. It supports the implementation of the principles set out in the OECD Recommendation on Competitive Neutrality to promote a level playing field, and covers the Recommendation’s main themes: competition law and enforcement, regulatory environment, public procurement, state support, and public service obligations.
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  • 43
    ISBN: 9789264971653
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Litauen ; OECD-Staaten ; G20-Staaten ; Taxation ; Lithuania
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Lithuania.
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  • 44
    ISBN: 9789264326071
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Sambia ; OECD-Staaten ; G20-Staaten ; Taxation ; Zambia
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Zambia.
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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264925052
    Language: Spanish
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Tax Inspectors Without Borders Annual Report 2024
    Parallel Title: Parallele Sprachausgabe Inspecteurs des impôts sans frontières – Rapport annuel 2024
    Keywords: Taxation ; Development
    Abstract: En el capítulo 1, se describe el papel de IFSF en el contexto cambiante de la fiscalidad internacional y el desarrollo. En el capítulo 2, se tratan los programas y las operaciones de IFSF. En el capítulo 3, se ofrece información sobre los ámbitos actuales y futuros de la asistencia técnica de IFSF. En el capítulo 4, se destacan los resultados obtenidos durante el último año. En el capítulo 5, se describe la participación de IFSF en eventos internacionales y los esfuerzos de comunicación de la iniciativa. Por último, en el capítulo 6, se expone el plan de trabajo para el año y ofrece una visión general de los objetivos y resultados del año anterior.
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  • 46
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Public Expenditure Review
    Keywords: Education Equity ; Finance and Financial Sector Development ; Fiscal Policies ; Infrastructure Economics ; Private Sector Management ; Public Finance Management ; Regional Urban Development ; Renewable Energy ; Sustainable Land Management ; Education Equity ; Fiscal Policies ; Private Sector Management ; Public Finance Management
    Abstract: This report presents a review of the intergovernmental fiscal transfer reforms program (IGFTRP) and its performance since 2015, as part of a broader Public Expenditure Review (PER) that aimed to explore avenues for improving efficiency effectiveness in cross cutting areas of service delivery. The report is based on extensive documentary review, analysis of available data on local government (LG) finances, fieldwork in selected LGs and consultations with national ministries, departments, and agencies (MDAs) involved in the management of the IGFTRP. Ministry of Finance, Planning, and Economic Development (MoFPED) provided data in various forms, and some data was publicly available at its website. It also includes data analysis on aspects of LG financing outside the IGFTRP system, but with implications to its delivery. These aspects include LG Own Source Revenues (OSR), Other Government Transfers (OGT) and External Finance that are captured by LG budgets and reports (available on the MoFPED website)
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (9 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.13
    Keywords: Education
    Abstract: This Education Spotlight, the last in a series of three, presents key lessons and inspiring examples of policy and practice to inform how higher education systems can support and promote upskilling and reskilling of adult learners to contribute to green and digital innovation. The Spotlight was prepared by the OECD Higher Education Policy Team as part of the Education and Innovation Practice Community (EIPC), an action of the European Union’s New European Innovation Agenda, flagship 4 on “Fostering, attracting and retaining deep tech talent”. The EIPC seeks to bring together peers from policy and practice to advance understanding of the competencies that can support and shape innovation for the digital and green transitions, as well as the mechanisms through which higher education can contribute to their development in secondary education, higher education, and adult upskilling and reskilling.
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  • 48
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.58
    Keywords: Governance
    Abstract: This policy paper aims to promote accountability, control and oversight in response and recovery funds in the Asia Pacific region. It details and builds upon the response and recovery funds that were disbursed during the COVID-19 pandemic, to improve control and oversight, both in the short term in the aftermath of a crisis and in the medium to long term. The paper brings together experience and insights from risk management, audit and anti-corruption functions within government. Its specific focus covers: 1) the response and recovery funds disbursed during the COVID-19 crisis; 2) controls and accountability challenges in emergency situations; and 3) lessons learned and recommendations going forward.
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Papers on Budgeting
    Parallel Title: Parallele Sprachausgabe La budgétisation verte dans le gouvernement du Canada
    Keywords: Umweltpolitik ; Finanzpolitik ; Öffentlicher Haushalt ; Kanada ; Environment ; Governance ; Canada
    Abstract: This paper looks at green budgeting practices in the Government of Canada relative to the OECD Green Budgeting Framework and best practices by OECD Members. It focuses on Canada’s efforts to enhance its reporting of incremental expenditure in the federal budget that is attributable to climate and environmental goals, as well as to enhance the use of green budgeting alongside other strategic budget initiatives in the federal government. The OECD had specific regard for the objectives of the Canadian Net-Zero Emissions Accountability Act, the Quality of Life Framework, the Gender Results Framework, including the Gender-Based Analysis Plus (GBA Plus) tool, and the 2024 Cabinet Directive on Strategic Environmental and Economic Assessment and its supporting tool, the Climate, Nature and Economy Lens.
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  • 50
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.74
    Keywords: Urban, Rural and Regional Development ; Italy
    Abstract: This paper takes stock of international good practices to measure progress and impacts towards a circular economy, based on existing circular economy strategies and related measurement frameworks at different levels of government. It also provides an overview of 215 operational and aspirational indicators available in Italy from official statistical sources and targeted circular economy reports. It highlights measurement challenges and concludes by identifying opportunities to expand the monitoring framework in Italy to measure progress towards a circular economy.
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  • 51
    Language: English
    Pages: 1 Online-Ressource (74 p.)
    Series Statement: OECD Development Perspectives no.44
    Keywords: Nachhaltige Kapitalanlage ; Entwicklungshilfe ; Entwicklungsländer ; Development
    Abstract: This report provides an overview of developments, challenges and opportunities in the new sustainability linked bond market, with a spotlight on public sector issuances in the wake of the first two sovereigns entering this space in 2022. Building on insights from extensive consultations with experts and stakeholders as well as data provided by the Luxembourg Stock Exchange via the LGX DataHub, the report highlights how tailored and well-timed donor engagement can facilitate market growth. It outlines six constraints that are preventing this market from reaching scale in developing countries and corresponding ways that donor support can help overcome these.
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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: French
    Pages: 1 Online-Ressource (81 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Agenda for Transformative Science, Technology and Innovation Policies
    Keywords: Industry and Services ; Environment ; Science and Technology
    Abstract: De multiples crises provoquent des turbulences, de l'instabilité et de l'insécurité dans les sociétés contemporaines, avec des répercussions sur les économies, l'environnement, la politique et les affaires mondiales. Pour apporter une réponse efficace, les gouvernements devront être plus ambitieux et agir avec plus d'urgence dans leurs politiques en matière de science, de technologie et d'innovation (STI) afin de relever les défis mondiaux. Des investissements soutenus et une plus grande directivité des activités de recherche et d'innovation sont nécessaires, et ils devraient coïncider avec une réévaluation des systèmes et des politiques STI pour s'assurer qu'ils sont à même de contribuer aux changements visés. Ce document d'orientation fournit un cadre pour aider les gouvernements à procéder à ces évaluations. Il identifie six orientations politiques STI pour les changements transformateurs qui devraient guider ces évaluations. Il applique ces orientations à de multiples domaines de la politique STI, notamment le financement de la R&D, le personnel de recherche et d'innovation et la coopération internationale en matière de R&D, et propose aux responsables publics et aux autres acteurs concernés un cadre pour la formulation et la mise en oeuvre de réformes STI qui accéléreront les changements transformateurs.
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  • 53
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.103
    Keywords: Education
    Abstract: This analytical report, the last in a series of four, was prepared by the OECD Higher Education Policy Team as part of the Education and Innovation Practice Community (EIPC), an action of the European Union’s New European Innovation Agenda, flagship 4 on “Fostering, attracting and retaining deep tech talent”. EIPC seeks to bring together peers from policy and practice to advance understanding of the competencies that can trigger and shape innovation for the digital and green transitions, and the mechanisms through which higher education can contribute to their development across three stages of education: secondary education; higher education; and adult upskilling and reskilling. Drawing on module B of the Higher Education Policy Survey 2022 and case studies, this report examines how public authorities can promote upskilling and reskilling in higher education to contribute to the green and digital transitions. It first offers a typology of the higher education-based upskilling and reskilling offer observed in OECD countries before describing four key action areas: setting system-wide strategies; supporting provision; attracting and supporting learners; and securing industry and employer engagement.
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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: OECD Papers on Budgeting
    Keywords: Governance
    Abstract: This paper takes stock of Financial Management Information Systems (FMIS) practices in OECD countries based on the results of the 2022 OECD Survey on Financial Management and Reporting.
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  • 55
    Language: Spanish
    Pages: 1 Online-Ressource (125 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Promoting responsible business conduct in trade and investment: Latin America and the Caribbean
    Keywords: Finance and Investment
    Abstract: El informe proporciona un análisis regional sobre cómo los gobiernos de América Latina y el Caribe (ALC) usan sus políticas públicas y acuerdos en materia de comercio e inversión para promover la conducta empresarial responsable (CER). Se basa en un mapeo de más de 450 acuerdos comerciales y de inversión, analiza políticas públicas y prácticas relevantes en nueve países de ALC, y examina el papel que desempeñan los Puntos Nacionales de Contacto para la Conducta Empresarial Responsable (PNC) en este sentido. El informe identifica tendencias clave, así como desafíos y oportunidades, e incluye consideraciones para incentivar la adopción de prácticas empresariales responsables por medio del comercio y la inversión, con el apoyo de los PNC de ALC.
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  • 56
    ISBN: 9789264681361
    Language: English
    Pages: 1 Online-Ressource (133 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Moldawien ; Taxation ; Moldova, Republic of
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Moldova, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 57
    ISBN: 9789264748224
    Language: Spanish
    Pages: 1 Online-Ressource (40 p.)
    Keywords: Development ; Chile
    Abstract: El presente estudio busca analizar y proveer recomendaciones de política para una internacionalización de las regiones de Valparaíso y Magallanes en Chile con el fin de promover un desarrollo inclusivo y sostenible. Si bien las regiones de Valparaíso y Magallanes tienen unas características geográficas, naturales y culturales únicas, estas regiones presentan altas disparidades y en algunas zonas presenta importantesretos a la atractividad internacional.
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  • 58
    ISBN: 9789264668041
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Mauritius ; OECD-Staaten ; G20-Staaten ; Taxation ; Mauritius
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Mauritius.
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  • 59
    ISBN: 9789264484931 , 9789264559158
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Keywords: Soziale Sicherheit ; Sozialpolitik ; Öffentliche Meinung ; Zufriedenheit ; Wahrnehmung ; Vergleich ; Frankreich ; Deutschland ; Großbritannien ; Social Issues/Migration/Health ; France ; Germany ; United Kingdom
    Abstract: What factors influence satisfaction with social protection? This report investigates differences in perceptions of social protection across countries, with a focus on France, using novel data from the OECD’s Risks that Matter Survey. Compared to respondents in Germany and the United Kingdom, French respondents are systematically the least satisfied with social protection in their country, even as France performs well on many social programme outcome indicators. This report explores a range of different factors influencing perceptions of social protection, including individual risk perceptions; the shape, size and cost of social programmes; frictions in application and service delivery in social programmes; and socio-economic and cultural factors.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264552401 , 9789264413788
    Language: English
    Pages: 1 Online-Ressource (227 p.) , 21 x 28cm.
    Keywords: Auslandsinvestition ; Investitionspolitik ; KMU ; Mittelstandspolitik ; Multinationales Unternehmen ; Spillover-Effekt ; Tschechien ; Finance and Investment ; Urban, Rural and Regional Development ; Czechia
    Abstract: This report assesses the potential for linkages between foreign direct investment (FDI) and small and medium-sized enterprises (SMEs) in Czechia, and provides policy recommendations to foster productivity and innovation spillovers to the local economy. The report examines the quality of investment that the country attracts, the productive and innovative capacities of Czech SMEs, and a broad range of economic, business and policy conditions that can strengthen knowledge and technology diffusion from foreign multinationals to domestic enterprises. It also assesses Czechia’s institutional environment and policy mix across the areas of international investment, SMEs and entrepreneurship, innovation and regional development, noting areas for policy reform. The report includes a regional focus on the potential for FDI and SME linkages and spillovers in South Moravia and Usti.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264410510 , 9789264846296
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Keywords: Sustainable Development Goals ; UN-Entwicklungsziele ; Nachhaltige Entwicklung ; OECD-Staaten ; Governance
    Abstract: In an era of overlapping crises, achieving sustainable development is more challenging than ever. As we approach the 2030 deadline, the world is off track to meet most of the Sustainable Development Goals (SDGs). Urgent, transformative action is needed to reverse the setbacks. The OECD and its members have a central role to play in this global effort, guided by a shared commitment to global stability and progress. The OECD Recommendation on Policy Coherence for Sustainable Development (PCSD) is a key tool in addressing these challenges. It provides policymakers with the necessary mechanisms to ensure that policies across sectors and levels of government are mutually reinforcing in the pursuit of sustainable development, both domestically and globally. This report takes stock of the progress made in implementing the Recommendation over the past five years. It shows that many of the Parties to the Recommendation have laid a strong foundation for improving policy coherence. However, significant gaps remain, particularly in the capacity to assess the impact of policies on sustainable development and to integrate sustainable development into key governance processes.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264880269 , 9789264421233
    Language: English
    Pages: 1 Online-Ressource (103 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Justicia ambiental : Contexto, retos y estrategias nacionales
    Parallel Title: Parallele Sprachausgabe Justice environnementale : Contexte, défis et approches nationales
    Keywords: Umweltbelastung ; Gerechtigkeit ; OECD-Staaten ; Environment
    Abstract: There is mounting evidence that, depending on social and economic circumstances, some communities and groups may face disproportionate exposure to environmental hazards, bear an inequitable share of the costs associated with environmental policies or face more barriers to participating in environmental decision-making. As countries increase their efforts to tackle environmental degradation, pollution and climate change, the concept of environmental justice can shed light on how to ensure fairness in the processes and outcomes of environmental policymaking. This report examines the plurality of the concept of environmental justice, its underlying conceptual pillars and how it has emerged in different contexts around the world. The report also provides the first policy stocktake of how governments across the OECD and beyond are seeking to redress environmental justice concerns, building upon insights from 26 responses to the OECD Environmental Justice Survey as well as complementary desk analysis across a broader set of countries.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264926868 , 9789264613515
    Language: English
    Pages: 1 Online-Ressource (247 p.) , 21 x 28cm.
    Series Statement: PISA
    Keywords: Education ; Finance and Investment
    Abstract: This volume presents the financial literacy results of the OECD Programme for International Student Assessment (PISA) 2022 and examines 15-year-old students’ understanding of money matters in 20 countries and economies. It explores the links between their financial literacy and their competencies in mathematics and reading, and differences across socio-demographic groups. It also offers an overview of their experiences with money, their financial behaviour and attitudes, and their exposure to financial literacy at home and in school.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264952409 , 9789264964556
    Language: English
    Pages: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Series Statement: Competitiveness and Private Sector Development
    Keywords: Internationaler Wettbewerb ; Wirtschaftslage ; Wirtschaftspolitik ; Serbien ; Development ; Economics ; Serbia
    Abstract: Inclusive and sustainable economic growth in the six Western Balkan (WB6) economies depends on greater economic competitiveness. Although the gap is closing gradually, the standards of living in WB6 are well below those of the OECD and EU. Accelerating the rate of socio-economic convergence will require a holistic and growth oriented approach to policy making. This is the fourth study of the region (formerly under the title 'Competitiveness in South East Europe') and it comprehensively assesses policy reforms in the WB6 economies across 15 policy areas key to strengthening their competitiveness. It enables WB6 economies to compare economic performance against regional peers, as well as EU-OECD good practices and standards, and to design future policies based on rich evidence and actionable policy recommendations. The regional profile presents assessment findings across five policy clusters crucial to accelerating socio-economic convergence of the WB6 by fostering regional co-operation: business environment, skills, infrastructure and connectivity, digital transformation and greening. Economy-specific profiles complement the regional assessment, offering each WB6 economy an in-depth analysis of their policies supporting competitiveness. They also track the implementation of the previous 2021 study's recommendations and provide additional ones tailored to the economies’ evolving challenges. These recommendations aim to inform structural economic reforms and facilitate the region’s socio-economic convergence towards the standards of the EU and OECD.
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  • 65
    Language: English
    Pages: 1 Online-Ressource (28 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport d’étape 2024 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on the 2022 Report “Tax Co-operation for the 21st Century” and the 2023 Progress Report. The principles of tax co-operation set out in those reports have become even more important in light of the implementation of the Global Minimum Tax, which took effect from the beginning of this year. This report sets out the advances being made in implementing the vision for co-operation amongst tax administrations with a specific focus on the Global Minimum Tax. It also sets out areas of tax co-operation beyond the corporate tax system looking at recent developments in the exchange of information between tax administration as well as other transparency initiatives with respect to taxation of individuals. Finally, it addresses the implications of these developments in the international tax system for developing countries with respect to both direct and indirect taxes as well as the digitalisation of tax administration. This report was prepared by the OECD to inform the discussions at the May 2024 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Italian Presidency.
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  • 66
    ISBN: 9789264567146 , 9789264367036
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Finanzkompetenz in Deutschland stärken: Vorschlag für eine nationale Finanzbildungsstrategie
    Keywords: Finanzwissen ; Bildungspolitik ; Deutschland ; Finance and Investment ; Germany
    Abstract: This report presents a proposal for a National Financial Literacy Strategy for Germany. It builds on the analysis and preliminary recommendations included in the report “Financial literacy in Germany: Supporting financial resilience and well-being”. The report suggests measures to strengthen the financial literacy of adults and young people across different socio-economic groups in Germany, as well as to increase the impact of financial literacy initiatives.
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  • 67
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Keywords: Anti-Korruption ; Türkei ; OECD-Staaten ; Governance ; Türkiye
    Abstract: This report evaluates and makes recommendations on Türkiye’s implementation of the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and the 2021 Recommendation of the Council for Further Combating Bribery of Foreign Public Officials in International Business Transactions. It was adopted by the OECD Working Group on Bribery on 13 June 2024 The report is part of the OECD Working Group on Bribery’s fourth phase of monitoring, launched in 2016. Phase 4 looks at the evaluated country’s particular challenges and positive achievements. It also explores issues such as detection, enforcement, corporate liability and international co operation, as well as covering unresolved issues from prior reports.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264492103 , 9789264416239
    Language: French
    Pages: 1 Online-Ressource (134 p.) , 21 x 28cm.
    Series Statement: Développement économique et création d'emplois locaux (LEED)
    Parallel Title: Parallele Sprachausgabe Policy Guide on Legal Frameworks for the Social and Solidarity Economy
    Keywords: Employment ; Urban, Rural and Regional Development
    Abstract: Le guide de politique publique sur les cadres légaux pour l'économie sociale et solidaire vise à soutenir les pays, les régions et les villes qui souhaitent utiliser les cadres légaux comme un levier approprié pour développer des écosystèmes favorables à l'économie sociale et solidaire (ESS). S'appuyant sur des données, des informations et des exemples de bonnes pratiques provenant de plus de 33 pays, ce guide international fournit des conseils étape par étape, ainsi que des "facteurs de réussite" et des "écueils à éviter" pour aider les décideurs politiques à i) évaluer pourquoi et quand des cadres légaux pour l'ESS sont nécessaires ; ii) sélectionner des options légales et impliquer les parties prenantes ; iii) évaluer la performance des lois, et, iv) favoriser l'apprentissage international par les pairs sur ce sujet. Le guide s'appuie également sur les enseignements du document sur les cadres légaux pour l'économie sociale et solidaire, élaboré dans le cadre de l'action mondiale de l'OCDE "Promouvoir les écosystèmes de l'économie sociale et solidaire", financée par l'instrument de partenariat étranger de l'Union européenne, et de l'étude "Designing Legal Frameworks for Social Enterprises : Practical Guidance for Policy Makers".
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  • 69
    ISBN: 9789264832671 , 9789264702462
    Language: Spanish
    Pages: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallele Sprachausgabe Promoting Public Integrity across Ecuadorian Society: Towards a National Integrity System
    Keywords: Governance ; Ecuador
    Abstract: Este informe analiza las principales acciones emprendidas por el gobierno ecuatoriano para articular los sectores público y privado, la academia, las organizaciones de la sociedad civil y los ciudadanos en la promoción de la integridad pública. Con base en este análisis, el informe ofrece recomendaciones para ayudar a Ecuador a fomentar una cultura de integridad en toda la sociedad ecuatoriana.
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  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264182806 , 9789264768857
    Language: English
    Pages: 1 Online-Ressource (238 p.) , 21 x 28cm.
    Series Statement: Competitiveness and Private Sector Development
    Keywords: Internationaler Wettbewerb ; Wirtschaftslage ; Wirtschaftspolitik ; Montenegro ; Governance ; Development ; Economics ; Montenegro
    Abstract: Inclusive and sustainable economic growth in the six Western Balkan (WB6) economies depends on greater economic competitiveness. Although the gap is closing gradually, the standards of living in WB6 are well below those of the OECD and EU. Accelerating the rate of socio-economic convergence will require a holistic and growth oriented approach to policy making. This is the fourth study of the region (formerly under the title 'Competitiveness in South East Europe') and it comprehensively assesses policy reforms in the WB6 economies across 15 policy areas key to strengthening their competitiveness. It enables WB6 economies to compare economic performance against regional peers, as well as EU-OECD good practices and standards, and to design future policies based on rich evidence and actionable policy recommendations. The regional profile presents assessment findings across five policy clusters crucial to accelerating socio-economic convergence of the WB6 by fostering regional co-operation: business environment, skills, infrastructure and connectivity, digital transformation and greening. Economy-specific profiles complement the regional assessment, offering each WB6 economy an in-depth analysis of their policies supporting competitiveness. They also track the implementation of the previous 2021 study's recommendations and provide additional ones tailored to the economies’ evolving challenges. These recommendations aim to inform structural economic reforms and facilitate the region’s socio-economic convergence towards the standards of the EU and OECD.
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  • 71
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264456273 , 9789264988118
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : Corée 2024
    Keywords: Entwicklungshilfe ; Südkorea ; Development ; Korea, Republic of
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. Fourteen years after joining the DAC in 2010, Korea is at a pivotal juncture as it rapidly scales up official development assistance (ODA) and assumes more global responsibility. The 2020 revision of the Framework Act signals a more coherent, cross-government approach to implement a larger budget. There is potential to bring greater coherence between domestic and international policies supported by legislation on sustainable development. This peer review provides a set of recommendations for Korea to strengthen strategic partnerships and dialogue with partners, and use the cross-government capacity review and evaluations to prioritise larger ODA volumes to implementers. It recommends that Korea increase the number of qualified staff working in development across government, delegate more authority to partner country offices, and increase its risk appetite to expand private sector operations.
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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264636880 , 9789264661721
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Keywords: Kreislaufwirtschaft ; Nachhaltige Entwicklung ; OECD-Staaten ; Environment
    Abstract: Policies that foster the transition towards a more circular economy are gaining significant traction. Such policies are essential for a sustainable, low-carbon, resource-efficient and competitive economy. These developments bring about demands for reliable information to track progress and gauge results as well as for indicators that speak to policymakers and the public at large. This report presents a conceptual framework and indicator set to monitor progress and inform circular economy policies. It is designed to support OECD work on circular economy and provides a source of inspiration for countries seeking to build a coherent circular economy monitoring framework.
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Series Statement: OECD Roundtables on Competition Policy Papers no.308
    Keywords: Marktmacht ; Marktanteil ; Wettbewerbspolitik ; Wettbewerbsstrategie ; Finance and Investment
    Abstract: Competition authorities have already acquired significant knowledge about the concept of market power and dominance as well as practical experience when assessing anticompetitive practices. However, the introduction of potential new concepts, such as economic moats and entrenchment, may complicate this analysis and further blur the lines between lawful and unlawful practices. This paper discusses the relation between economic moats and entrenchment with market power and calls for further reflections among competition authorities and practitioners on the challenges these concepts may pose. It explores several possible options, including incentivising the use of investigative and analytical techniques, as well as strengthening regulatory tools.
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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264822931 , 9789264999602
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Keywords: Jugendpolitik ; Wirkungsanalyse ; Irland ; Social Issues/Migration/Health ; Ireland
    Abstract: Ireland has shown a strong commitment to addressing child poverty and improving outcomes for children and young people through significant policy, legislative and organisational reforms over the past decade. This report is part of a joint project between the OECD, the European Commission and Ireland to strengthen policy and governance arrangements in Ireland. It provides guidance for the development of a Monitoring and Evaluation system for Ireland’s new policy framework for children and young people, Young Ireland. The report details the steps that should be considered when developing a robust results-based Monitoring and Evaluation system, building on international good practice examples and existing indicators.
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  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.62
    Keywords: Digitalisierung ; KMU ; Schock ; OECD-Staaten ; Economics ; France ; Italy ; Japan ; Spain
    Abstract: Although uptake of digital practices by SMEs continues to increase, so too has the “digital gap” with larger firms. Understanding the drivers and persisting bottlenecks of SME digitalisation as well as gaining a deeper understanding of their practices and digitalisation processes is key to inform policy decisions to help bridge this gap. This is the primary purpose of the survey this paper draws its findings from, conducted in seven OECD countries (France, Germany, Italy, Japan, Korea, Spain and the United States), in co-operation with digital platforms partners of the OECD D4SME Global Initiative. Survey findings provide new insights on SMEs’ digital journeys and how digital tools can support them in navigating short-term challenges and enhancing long-term resilience. The survey also provides evidence about SMEs' use and perception of AI technologies (with a focus on “generative AI”), their application of data analytics for tracking environmental performance, and the impact on mental wellbeing of digital practices in the workplace.
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  • 76
    Language: French
    Pages: 1 Online-Ressource (72 p.)
    Parallel Title: Parallele Sprachausgabe Conflict transformation and the role of responsible artisanal and small-scale mining: Supporting peace through supply chain due diligence
    Keywords: Finance and Investment
    Abstract: Le secteur extractif informel constitue une source d’emploi importante dans la majorité des pays touchés par des conflits, mais il reste à ce jour très souvent ignoré lors du recensement des possibilités de réinsertion pour les anciens combattants. Ce document répertorie les synergies entre, d’une part, les programmes de désarmement, démobilisation et réintégration (DDR) mis en œuvre dans les régions touchées par les conflits et à haut risque et, d’autre part, les initiatives existantes liées à l’application du devoir de diligence aux chaînes d’approvisionnement, qui encouragent l’intégration des exploitants de mines artisanales et à petite échelle de ces régions dans les chaînes d’approvisionnement mondiales. Le présent rapport met en évidence le rôle que les initiatives menées par l’OCDE pour contribuer à la formalisation de l’exploitation artisanale et à petite échelle peuvent jouer en faveur des programmes de DDR.
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264534490
    Language: English
    Pages: 1 Online-Ressource (32 p.)
    Series Statement: Reviews of Shipbuilding Economies
    Keywords: Schiffbau ; Kroatien ; Industry and Services ; Croatia
    Abstract: Croatia’s strategic position along the Adriatic Sea has historically positioned it as a key player in the global shipbuilding industry. Despite a significant decline in ship production by 75% in CGT following the sector’s privatisation in 2013, in time with its accession to the EU, the industry remains significant to the country’s economy. Shipbuilding in Croatia has notably shifted towards high-quality niche markets, with a special focus on constructing yachts and polar cruise ships and growing demand for environmentally friendly vessels, including electrically powered and alternative fuel-capable vessels. Employment in Croatian shipyards has significantly decreased since privatisation and challenges in attracting and retaining skilled labour persist. The maritime sector's shift towards net-zero emissions, coupled with collaborative projects within the EU, presents opportunities for technological progress and an increased orderbook.
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  • 78
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Keywords: Governance ; Science and Technology
    Abstract: This OECD Report to G20 Digital Economy Ministers presents practical examples from G20 members on data access and sharing, both across the public sector and between the public and private sectors in the public interest. The report supports G20 discussions on common opportunities, enablers and challenges to strengthen data access and sharing in the public sector, as well countries’ efforts and priorities in this policy area. It has been prepared by the OECD for the Brazilian G20 Presidency in co-ordination with the Ministry of Management and Innovation in Public Services, to inform the G20 Digital Economy Working Group at its September 2024 meeting.
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  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.24
    Keywords: Künstliche Intelligenz ; Finanzmarkt ; Finanzsektor ; Finanzdienstleistung ; Regulierung ; Theorie ; Welt ; Education ; Social Issues/Migration/Health ; Employment ; Science and Technology ; Governance
    Abstract: The use of Artificial Intelligence (AI) in finance has increased rapidly in recent years, with the potential to deliver important benefits to market participants and to improve customer welfare. At the same time, AI in finance could also amplify existing risks in financial markets and create new ones. This report analyses different regulatory approaches to the use of AI in finance in 49 OECD and non-OECD jurisdictions based on the Survey on Regulatory Approaches to AI in Finance.
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  • 80
    Language: English
    Pages: 1 Online-Ressource (177 p.) , 21 x 28cm.
    Series Statement: OECD Series on Testing and Assessment
    Keywords: Environment
    Abstract: This document contains the validation report of the H. azteca bioconcentration test (HYBIT), prepared by Germany in 2023 and approved as Test Guideline 321 by the Working Party of the National Coordinators of the Test Guidelines Programme. This was a project on the work plan of the Test Guidelines Programme until 2024.
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  • 81
    ISBN: 9789264799547 , 9789264480049
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallele Sprachausgabe Buenas prácticas para la compra pública de computadoras personales y portátiles en América Latina : Promoviendo la neutralidad y la interacción con el mercado
    Keywords: Öffentlicher Auftrag ; Personal Computer ; Lateinamerika ; Kolumbien ; Chile ; Mexiko ; Governance ; Chile ; Colombia ; Mexico
    Abstract: This report takes stock of current ICT procurement practices in Chile, Colombia, and Mexico, focusing on vendor neutrality and market engagement in the purchase of personal computers and laptops. It also provides recommendations for improving access, competition, and market knowledge for procurement agencies in Latin America, based on OECD good practices and relevant principles, such as the 2015 OECD Recommendation on Public Procurement.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (14 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.15
    Keywords: Education
    Abstract: Social and emotional skills are increasingly recognised as critical skills and are, thus, being increasingly introduced in the curricula in many countries. Recent evidence demonstrates that stronger social and emotional skills are associated with more positive life outcomes, such as higher academic success, job performance and employment, while also positively correlating with better mental health, civic engagement and prosocial behaviours. Critically, evidence indicates different skills impact different life outcomes. Evidence also clearly establishes that most social and emotional skills are teachable, thus able to be improved through deliberate educational interventions, which is an incentive for teachers, schools and policy makers to invest in social and emotional learning. The majority of assessments on social and emotional skills currently used in school settings relies on teacher- and self-reports, but there are also many promising innovative tools being developed, which rely on direct measurement of behaviours. In certain settings, these can potentially allow for more objective, standardised and comparable data on students’ performance. Some educational actors voice concerns on whether focusing on social and emotional skills can compromise academic teaching. Others express the need for clear instructions on how to teach these skills effectively, while raising concerns about how to assess these skills fairly and use the assessment results appropriately. This policy brief recommends strategies and actionable policies that policy makers can adopt to advance the social and emotional development of children and adolescents, ensuring high-quality, evidence-based teaching and assessment that lead to long-term benefits in students’ lives.
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.365
    Keywords: Breitbandkommunikation ; Infrastrukturfinanzierung ; OECD-Staaten ; Science and Technology
    Abstract: Ubiquitous access to high-quality broadband connectivity is crucial for digital transformation, economic growth, and productivity. The challenge lies in ensuring sustained long-term investments in broadband infrastructure. This report examines the diversity of actors in the financial landscape of connectivity infrastructure, highlighting trends in broadband network financing and future implications. It focuses on five important groups that invest in and provide funding for broadband infrastructure: communication operators, tower companies, big technology companies, financial asset managers, and the public sector. Communication operators saw revenue growth from 2008 to 2022, but their investment decisions going forward will depend on future returns and interest rates. Meanwhile, tower companies, big technology companies, and financial asset managers are reshaping the connectivity landscape. Finally, the report looks at the public sector, which plays an important role in enabling investments in communication infrastructure.
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264368651 , 9789264342279
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : Slovénie 2024
    Keywords: Entwicklungshilfe ; Slowenien ; Development ; Slovenia
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. Slovenia's official development assistance to Gross National Income ratio increased from 0.16% in 2017 to 0.19% in 2021, with a temporary uptick to 0.29% in 2022. This increase was mainly due to in-donor refugee costs related to Russia's war of aggression against Ukraine. Slovenia punches above its weight as it influences decision-making in multilateral organisations in line with its priorities, notably on water and gender. Partners value its strong support to the Western Balkans, anchored in its European Union accession experience, as well as its support to demining efforts around the world. This peer review provides a set of recommendations to focus its approach, ensure cross-government co-ordination, match financial and human resources to ambitions, and build stronger relationships with partners.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264712973
    Language: English
    Pages: 1 Online-Ressource (52 p.)
    Keywords: Auslandsinvestition ; Statistik ; Ägypten ; Finance and Investment ; Egypt
    Abstract: This report reviews Egypt's FDI statistics to assess their compatibility with the international guidelines (BPM6 and BMD4); assesses the data sources and estimation methods used; and examines both the feasibility and the usefulness of compiling additional series, such as by country of ultimate investor.
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  • 86
    ISBN: 9789264989511 , 9789264641136
    Language: English
    Pages: 1 Online-Ressource (171 p.) , 21 x 28cm.
    Keywords: Investition ; Nachhaltige Entwicklung ; Nachhaltige Kapitalanlage ; Finance and Investment
    Abstract: A comprehensive investment facilitation framework is necessary to create favourable conditions for foreign direct investment (FDI) to contribute to host economies’ inclusive and sustainable growth. This report analyses investment facilitation frameworks in five selected Southern Neighbourhood countries (Algeria, Egypt, Jordan, Morocco and Tunisia), benchmarked against key standards enshrined in the Sustainable Investment Facilitation Agreement (SIFA) signed between the European Union (EU) and Angola in late 2023. This report informs the EU and interested partners of the region on the potential of future SIFA negotiations with the EU with a view to improve local investment climates and promote mutually beneficial investments.
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  • 87
    ISBN: 9789264633209
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Nigeria ; OECD-Staaten ; G20-Staaten ; Taxation ; Nigeria
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Nigeria.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264786721 , 9789264689602
    Language: French
    Pages: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallele Sprachausgabe OECD Development Co‑operation Peer Reviews: France 2024
    Keywords: Development ; France
    Abstract: Le Comité d’aide au développement (CAD) de l’OCDE mène tous les cinq à six ans un examen par les pairs qui passe en revue les efforts de coopération pour le développement de ses membres. Ces examens visent à améliorer la qualité et l’efficacité de leur coopération, en mettant en évidence les bonnes pratiques et en recommandant des améliorations. La France s’est engagée dans une réforme ambitieuse de sa coopération au développement aussi bien en termes institutionnel, stratégique que financier. Outre un accroissement conséquent des ressources consacrées à l’aide publique au développement et un renforcement de ses instruments de réponse aux crises, la France a vigoureusement défendu l’articulation des agendas vert et social et la mobilisation du secteur privé en faveur du développement durable. L’examen analyse le difficile équilibre entre objectifs de visibilité et d’impact sur le développement, notamment dans les contextes fragiles. Il émet des recommandations pour allier impulsion politique, pilotage par objectifs et flexibilité et approfondir la recherche de bénéfices croisés entre les dimensions sociale, environnementale et économique du développement durable. Il explore également comment renforcer la contribution du secteur privé local à la réduction de la pauvreté grâce à l’optimisation des ressources et instruments disponibles.
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  • 89
    ISBN: 9789264691506
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Ägypten ; OECD-Staaten ; G20-Staaten ; Taxation ; Egypt
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Egypt.
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  • 90
    ISBN: 9789264605053 , 9789264877931
    Language: French
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Series Statement: PISA
    Parallel Title: Parallele Sprachausgabe PISA 2022 Results (Volume III): Creative Minds, Creative Schools
    Keywords: Education
    Abstract: Le Programme international de l’OCDE pour le suivi des acquis des élèves (PISA) analyse les connaissances et les compétences des élèves dans le monde entier. La présente version abrégée est la traduction partielle de la version anglaise du volume III, La pensée créative en milieu scolaire – l’un des cinq volumes qui présentent les résultats du huitième cycle d’évaluation du PISA. Elle contient le résumé ainsi que le chapitre 7 « Tirer des enseignements des données ». Pour la première fois en 2022, l’enquête PISA a cherché à évaluer dans 64 pays et économies la capacité des élèves à faire preuve de créativité, c’est-à-dire la capacité des élèves à proposer des idées originales et variées. Ce volume détaille la performance des élèves en matière de pensée créative dans différents contextes et comment les attitudes et résultats à cet égard varient au sein des pays et économies et entre eux. Il analyse les différences de performance en se basant sur diverses caractéristiques des élèves, notamment le sexe et le milieu socio-économique, ainsi que sur les caractéristiques de l’établissement fréquenté. Ce volume donne également un aperçu de l’attitude des chefs d’établissement et des enseignants envers la pensée créative, en examinant dans quelle mesure les possibilités d’exercer sa créativité diffèrent selon les établissements et de quelle façon elles déterminent les résultats des élèves.
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  • 91
    ISBN: 9789264692787
    Language: Spanish
    Pages: 1 Online-Ressource (75 p.)
    Keywords: Development ; Colombia
    Abstract: El presente estudio busca analizar y proveer recomendaciones de política para una internacionalización de la región del Pacifico con el fin de promover un mayor desarrollo inclusive y sostenible. Si bien la región del Pacifico tiene unas características geográficas, naturales y culturales únicas, la región presenta altas disparidades y en algunas zonas presenta importantes retos a la atractividad internacional.
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  • 92
    ISBN: 9789264788992
    Language: English
    Pages: 1 Online-Ressource (161 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Israel, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 93
    Language: Greek, Modern (1453- )
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Financial Literacy in Greece: Relevance, Actors and Initiatives
    Keywords: Finance and Investment
    Abstract: Η παρούσα έκθεση εξετάζει το υπόβαθρο για τη βελτίωση του χρηματοοικονομικού αλφαβητισμού στην Ελλάδα, στο πλαίσιο ενός ευρύτερου σχεδίου για την ανάπτυξη μιας ελληνικής εθνικής στρατηγικής για τον χρηματοοικονομικό αλφαβητισμό. Παρουσιάζει τους ενδιαφερόμενους φορείς που εμπλέκονται άμεσα ή ενδιαφέρονται για τον χρηματοοικονομικό αλφαβητισμό και αναλύει τις πρωτοβουλίες χρηματοοικονομικού αλφαβητισμού που εφαρμόζονται επί του παρόντος στη χώρα.
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  • 94
    ISBN: 9789264638396
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Botsuana ; G20-Staaten ; Taxation ; Botswana
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Botswana.
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  • 95
    ISBN: 9789264460362
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Dominikanische Republik ; OECD-Staaten ; G20-Staaten ; Taxation ; Dominican Republic
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by the Dominican Republic.
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (384 p.) , 21 x 28cm.
    Keywords: Bildungsstatistik ; Statistische Methode ; Statistische Daten ; OECD-Staaten ; Education
    Abstract: This publication provides additional reference material for Education at a Glance 2024, the authoritative source for data on the state of education around the world. It provides guidance on the data and methodologies used to calculate each indicator. It also contains references to the sources and specific notes for each country.
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  • 97
    Language: German
    Pages: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Financial literacy in Germany: Supporting financial resilience and well-being
    Keywords: Finanzwissen ; Bildungspolitik ; Deutschland ; Finance and Investment ; Germany
    Abstract: In diesem Bericht wird erläutert, warum es erforderlich ist, das Finanzkompetenzniveau der Menschen in Deutschland zu steigern und eine nationale Finanzbildungsstrategie einzuführen. Er geht auf verschiedene Finanzkompetenzniveaus ein und beschreibt die direkt an der Förderung der Finanzkompetenz beteiligten Akteure sowie die derzeit auf Bundes-, Landes- und kommunaler Ebene umgesetzten Finanzbildungsinitiativen. Außerdem enthält er Empfehlungen für die Gestaltung der nationalen Strategie.
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  • 98
    Language: English
    Pages: 1 Online-Ressource (12 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Flüchtlinge ; Arbeitsmarktintegration ; Bildungsabschluss ; Bildungsniveau ; Qualifikation ; Weiterbildung ; Ukraine ; EU-Staaten ; Social Issues/Migration/Health ; Ukraine
    Abstract: Since the start of Russia’s large-scale invasion of Ukraine, more than 10 million people have been displaced, either within Ukraine or abroad. Labour market integration of internally and externally displaced individuals remains challenging. While many immediate measures were undertaken in Ukraine and in host countries to support displaced Ukrainians, longer-term solutions are needed to enhance their human capital, and allow them not only to integrate into their receiving communities but also contribute to the recovery of Ukraine.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264710368
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 3
    Parallel Title: Parallele Sprachausgabe Test No. 321: Hyallela Azteca Bioconcentration Test (HYBIT)
    Keywords: Environment
    Abstract: L’essai de bioconcentration sur Hyalella Azteca est un test utilisant des organismes non-vertébrés pour la bioconcentration dans les environnements aquatiques. L’essai se décompose en deux phases : l’exposition (absorption) et la post-exposition (élimination). Pendant la phase d’absorption, un groupe de H. azteca est exposé au produit chimique d’essai à une ou plusieurs concentrations choisies. Il est ensuite transféré dans un milieu dépourvu de produit chimique d’essai et la phase d’élimination commence. La concentration du produit chimique d’essai dans et sur les H. azteca analysés est suivie pendant les deux phases de l’essai. Les paramètres qui caractérisent le potentiel de bioaccumulation sont la constante cinétique d’absorption (k1), la constante cinétique d’élimination (k2), le facteur de bioconcentration à l’état stationnaire (FBCES) et le facteur de bioconcentration cinétique (FBCK).
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264650404
    Language: French
    Pages: 1 Online-Ressource (101 p.)
    Keywords: Taxation ; Cameroon
    Abstract: Ce rapport analyse les mesures fiscales en lien avec la santé qui permettront au Cameroun de mobiliser davantage de recettes pour financer son système de santé. Les faibles performances de santé du Cameroun s’expliquent par le faible volume financier consacré à la santé (moins de 4 % du PIB) et la faible efficacité de la dépense publique de santé. Une trop grande part du financement de la santé provient des paiements directs des ménages, tandis que les dépenses publiques de santé sont insuffisantes. Cela est liée à un taux de pression fiscale faible et qui stagne depuis dix ans, dans un contexte de forte informalité et de faible réactivité des recettes fiscales à la croissance. Or, le potentiel de hausse des recettes fiscales est élevé selon les estimations du rapport. Quatre grands axes d’actions sont détaillés dans ce rapport : (i) élargir la base d’imposition en incitant à la formalisation et au recouvrement des taxes, (ii) accroître les recettes des impôts en lien avec la santé et améliorer leur conception ; (iii) avoir un recours accru aux recettes fiscales générales par des réformes progressives et favorisant la croissance et la formalisation ; (iv) réfléchir à une affectation souple d’une partie des recettes à la santé. Le rapport inclue un chiffrage des réformes proposées à court et moyen terme. Il discute également du financement de la couverture santé universelle et propose des mesures fiscales permettant de couvrir ses coûts.
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