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  • Paris : OECD Publishing  (4,019)
  • Paris : OECD, Economics Dep.  (15)
  • Leiden : Brill
  • Governance  (2,876)
  • Taxation  (1,237)
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Material
  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.40
    Keywords: Feuer ; Klimawandel ; Brandschutz ; USA ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Environment ; Governance ; United States
    Abstract: The frequency and severity of extreme wildfires are on the rise in the United States, causing unprecedented disruption and increasingly challenging the country’s capacity to contain losses and damages. These challenges are set to keep growing in the context of climate change, highlighting the need to scale up wildfire prevention and climate change adaptation. This paper provides an overview of the United States’ wildfire policies and practices and assesses the extent to which wildfire management in the country is evolving to adapt to growing wildfire risk under climate change.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2024 | number:3
    Language: English
    Pages: 1 Online-Ressource (16 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2024
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: The growth of strategic budget initiatives – such as gender budgeting and green budgeting - has been a prominent trend in OECD countries. This is driven by a desire to use the budget to help deliver transformational change in relation to key policy priorities demanding a whole-of-government response. This paper outlines the emergence of strategic budget initiatives across OECD countries and offers some preliminary observations on how these initiatives are being designed and implemented.
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264710412 , 9789264489547 , 9789264940451
    Language: Latvian
    Pages: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Developing Effective Online Dispute Resolution in Latvia
    Keywords: Governance ; Latvia
    Abstract: Šajā ziņojumā novērtēts strīdu izšķiršanas tiešsaistē (ODR) izmantojums Latvijā. Tajā aplūkoti valsts centieni modernizēt tieslietu sistēmu un attīstīt strīdu izšķiršanas mehānismus, noteiktas jomas, kurās nepieciešami uzlabojumi saskaņā ar ESAO ODR sistēmu, un sniegti ODR piemērošanas piemēri citās valstīs. Novērtējumu papildina ESAO ODR regulējuma piemērošana trīs īpašiem prasību veidiem - vienkāršotām un brīdinājuma procedūrām, kā arī ar patērētāju tiesībām saistītām prasībām. Tajā sniegti ieteikumi, kā sekmīgi īstenot ODR Latvijā un kopumā modernizēt tieslietu nozari, lai nodrošinātu labāku tiesu pieejamību visiem.
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  • 4
    Language: English
    Pages: 1 Online-Ressource (41 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.10
    Keywords: Künstliche Intelligenz ; Gesundheitswesen ; Education ; Social Issues/Migration/Health ; Employment ; Science and Technology ; Governance
    Abstract: Artificial intelligence will have profound impacts across health systems, transforming health care, public health, and research. Responsible AI can accelerate efforts toward health systems being more resilient, sustainable, equitable, and person-centred. This paper provides an overview of the background and current state of artificial intelligence in health, perspectives on opportunities, risks, and barriers to success. The paper proposes several areas to be explored for policy makers to advance the future of responsible AI in health that is adaptable to change, respects individuals, champions equity, and achieves better health outcomes for all. The areas to be explored relate to trust, capacity building, evaluation, and collaboration. This recognises that the primary forces that are needed to unlock the value from artificial intelligence are people-based and not technical. The OECD is ready to support efforts for co-operative learning and collective action to advance the use of responsible AI in health.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.44
    Keywords: E-Government ; Digitalisierung ; OECD-Staaten ; Science and Technology ; Governance
    Abstract: Digital government is essential to transform government processes and services in ways that improve the responsiveness and reliability of the public sector. During the COVID-19 pandemic it also proved crucial to governments' ability to continue operating in times of crisis and provide timely services to citizens and businesses. Yet, for the digital transformation to be sustainable in the long term, it needs solid foundations, including adaptable governance arrangements, reliable and resilient digital public infrastructure, and a prospective approach to governing with emerging technologies such as artificial intelligence. This paper presents the main findings of the 2023 edition of the OECD Digital Government Index (DGI), which benchmarks the efforts made by governments to establish the foundations necessary for a coherent, human-centred digital transformation of the public sector. It comprises 155 data points from 33 member countries, 4 accession countries and 1 partner country collected in 2022, covering the period between 01 January 2020 and 31 October 2022.
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  • 6
    ISBN: 9789264996526 , 9789264451674 , 9789264920927
    Language: English
    Pages: 1 Online-Ressource (183 p.) , 21 x 28cm.
    Keywords: Budgetinzidenz ; Kanada ; Frankreich ; Irland ; Italien ; Südkorea ; Niederlande ; Neuseeland ; Schweden ; Social Issues/Migration/Health ; Economics ; Governance
    Abstract: In many countries, public expenditure, including transfers, plays a major role in reducing income inequality. The report reviews the various ways that budgeting can be used to this end. A first includes taking a broad approach to results-based budgeting, taking social and distributional goals into consideration. A second relies on integrating distributional impact analysis directly into the budget process. The report discusses the concrete experience of eight OECD countries in this area, analysing how they are integrating distributional impact assessment in spending and budgeting decisions. Finally, it discusses the tools, frameworks and data that are needed to take distributional considerations into account as part of evidence-informed policy making.
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264582880 , 9789264791572 , 9789264888821
    Language: English
    Pages: 1 Online-Ressource (118 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Efektīvas strīdu izšķiršanas tiešsaistē attīstība Latvijā
    Keywords: Konfliktregelung ; Digitalisierung ; Internet ; Lettland ; Governance ; Latvia
    Abstract: This report assesses the use of online dispute resolution (ODR) in Latvia. It looks at the country’s efforts to modernise its justice system and develop dispute resolution mechanisms, identifies areas for improvement in line with the OECD ODR Framework, and provides examples of the application of ODR in other countries. The assessment is enriched by the application of the OECD ODR Framework to three specific types of claims – simplified and warning procedures, and consumer claims. It provides recommendations for successfully implementing ODR in Latvia and broadly modernising the justice sector to ensure better access to justice for all.
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  • 8
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.68
    Keywords: Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Abstract: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: French
    Pages: 1 Online-Ressource (20 p.)
    Parallel Title: Parallele Sprachausgabe OECD Best Practices for Gender Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: Ce document présente les bonnes pratiques en matière de budgétisation sensible au genre dans les pays de l'OCDE, qui regroupent les éléments essentiels communs nécessaires à une mise en œuvre réussie d’une budgétisation sensible au genre. Ces bonnes pratiques identifient les éléments qui contribuent à la durabilité de la budgétisation sensible au genre et aident les gouvernements à s'assurer que le budget participe à la réalisation d'objectifs plus larges liés à l'égalité des genres, tels que la participation des femmes au marché du travail. Les bonnes pratiques s'inspirent des pratiques de budgétisation sensible au genre dans les pays membres de l’OCDE ainsi que des travaux menés avec les pays pour la conception et la mise en œuvre de la budgétisation sensible au genre.
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: English
    Pages: 1 Online-Ressource (9 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: Legislatures’ “power of the purse”, the ability to tax and spend public money, is enshrined in constitutions worldwide as a cornerstone of legislative power in democratic countries. Their role across the budget cycle is a fundamentally important national concern, lying at the heart of issues such as transparency, inclusiveness and democratic accountability. Despite different historical, constitutional, and political contexts, common features for parliaments to play an effective role in budgeting have emerged from experiences across OECD countries.
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: English
    Pages: 1 Online-Ressource (17 p.)
    Parallel Title: Parallele Sprachausgabe Bonnes pratiques de l’OCDE en matière de budgétisation sensible au genre
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: This paper presents best practices for gender budgeting in OECD countries, consisting of the core features common to successful implementation of gender budgeting. These best practices identify elements that contribute to the sustainability of gender budgeting and help governments ensure that the budget helps achieve broader government objectives relating to gender equality, such as women’s participation in the labour market. The best practices draw on gender budgeting practices in Member countries and the OECD’s work with countries in designing and implementing gender budgeting.
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: English
    Pages: 1 Online-Ressource (36 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: This paper provides good-practice guidelines for parliamentary budget officials and independent fiscal institutions (IFIs) that estimate the costs of policy proposals. It covers topics including which costs to capture, how to handle behavioural responses and macroeconomic feedback, how to communicate results, and how to work with stakeholders. It also contains a section on the special considerations for costing election platforms.
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: English
    Pages: 1 Online-Ressource (14 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: A new trend is appearing in government budgets: using the budget process to help transform society and achieve results in relation to cross-cutting government goals, referred to in this paper as “transformational agendas”, often seeking to overcome persistent economic, social or environmental issues, which require action from across different policy areas. Transformational budgeting is a holistic approach to budgeting that helps align disparate activities with central goals, or agendas. The paper reviews how budget processes have evolved in modern public finance, with a view to enhancing the efficient and effective use of inputs to deliver results. It presents the emergence of transformational budgeting as a tool to help transform societies in response to new global agendas, such as the SDGs. The paper showcases transformational budgeting in practice, drawing on experiences from Spain.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting 23(2023), 2 vom: 21. Juni, Artikel-ID 6, Seite 1-15 | volume:23 | year:2023 | number:2 | day:21 | month:06 | elocationid:6 | pages:1-15
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 23(2023), 2 vom: 21. Juni, Artikel-ID 6, Seite 1-15
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Angaben zur Quelle: day:21
    Angaben zur Quelle: month:06
    Angaben zur Quelle: elocationid:6
    Angaben zur Quelle: pages:1-15
    Keywords: Finance and Investment ; Governance ; Economics ; Aufsatz in Zeitschrift
    Abstract: This paper explores how Early Childhood Education and Childcare (ECEC) can be more effectively financed and delivered to promote human capital development, economic growth and well-being. It discusses evidence showing that quality ECEC contributes to better education outcomes and higher future earnings, particularly for socio-economically disadvantaged children. Yet it identifies challenges in delivering ECEC services, including uneven coverage and lack of affordability in many OECD countries, necessitating intergovernmental fiscal co-operation. In the wake of the COVID-19 pandemic’s disruptive effects on children’s learning and future GDP, the paper underscores the urgent need for effective policy interventions. These include augmenting public spending, implementing equitable fiscal governance models, enhancing the affordability of services and establishing robust monitoring systems. By addressing these issues, the paper posits that we can ensure equitable access to high-quality ECEC and fortify the resilience of our education systems for future generations.
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  • 15
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD Series on Carbon Pricing and Energy Taxation
    Parallel Title: Parallele Sprachausgabe Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission
    Keywords: Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Abstract: Successfully transitioning to net-zero greenhouse gas (GHG) emissions requires effective mitigation policy packages, which include carbon pricing measures: a cost-effective policy instrument that not only reduces emissions but also generates revenue to support the transition. This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023. The policy mechanisms examined directly impact the cost of emitting GHGs, influencing shifts in production, consumption, and investment towards low- or zero-carbon options. The analysis covers 72 countries which together account for approximately 80% of global GHG emissions. The report focuses on developments in ETSs and transport fuel taxes amidst the energy crisis and provides comprehensive and comparable data on the current status of GHG emissions pricing that can assist policymakers in identifying priorities and refining carbon mitigation strategies.
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  • 16
    ISBN: 9789264407015
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, 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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  • 17
    ISBN: 9789264926479
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, 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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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264974746 , 9789264822597 , 9789264729353
    Language: English
    Pages: 1 Online-Ressource (161 p.) , 21 x 28cm.
    Series Statement: Building Trust in Public Institutions
    Keywords: Vertrauen ; Regierung ; Institutionelle Infrastruktur ; Brasilien ; Governance ; Brazil
    Abstract: Brazil's public governance efforts have been seen as a model for other Latin American countries in areas such as civil service reform, open and digital government. However, in line with regional trends, trust in government and public institutions in Brazil has consistently declined in recent decades, hindering inclusive and sustainable growth, as well as social cohesion. The COVID-19 and other emerging crises have further exacerbated this trend and highlighted the need to strengthen the resilience of public institutions. Brazil is the first country in Latin America to undertake an OECD study on the main drivers of trust in public institutions, as part of a broader effort in building trustworthy relationships between the people and institutions. This report provides novel evidence on Brazilian people’s expectations and evaluation of government’s reliability, responsiveness, openness, integrity and fairness, based on the OECD Trust Survey. Based on this evidence, it identifies opportunities to further enhance trust, including improving the delivery and responsiveness of public services, enhancing foresight, planning, and preparedness to address long-term challenges, and promoting communication and engagement between the government and the people.
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  • 19
    ISBN: 9789264427297 , 9789264810136 , 9789264792364
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Keywords: Gleichstellungspolitik ; Geschlecht ; Öffentlicher Haushalt ; Australien ; Governance ; Australia
    Abstract: The Government of Australia has made improving gender equality one of its core priorities, recognising the potential social and economic benefits that it can bring. This OECD Review assists Australia in embedding gender considerations in policy and budget decisions. It draws upon best practices across OECD countries and sets out a series of actions to enable the federal government to strengthen gender impact assessments and gender budgeting. This will help target government policy and resources towards better and fairer social and economic outcomes.
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  • 20
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.26
    Keywords: Governance
    Abstract: This policy paper describes the current state of play of the measures taken by countries to promote the professionalisation of the public procurement workforce. The paper focuses on the main elements of professionalising the public procurement workforce: i) assessing the current state of professionalisation, (ii) developing a professionalisation strategy, (iii) developing a competency model and a certification framework, (iv) developing capacity-building systems, (v) setting up incentive mechanisms, and (vi) promoting collaborative approaches with knowledge centres. The analysis is based on desk research and builds on data collected through the 2020 OECD Survey on Professionalisation and the 2018 OECD Survey on the Implementation of the 2015 OECD Recommendation on Public Procurement.
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  • 21
    ISBN: 9789264745087 , 9789264727380 , 9789264445710
    Language: English
    Pages: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Anti-Korruption ; Litauen ; Governance ; Lithuania
    Abstract: This report examines the process for developing the Lithuania’s National Anticorruption Programme (NAPC) for 2022-2033. It assesses the NAPC’s past accomplishments as well as challenges in priority areas, and draws lessons for the coming period. It also highlights implementation gaps in at-risk areas and identifies opportunities for improving the design and implementation of the NAPC.
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  • 22
    ISBN: 9789264921610 , 9789264724921 , 9789264339392
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: Corporate Governance
    Keywords: Öffentliches Unternehmen ; Corporate Governance ; Staatliche Einflussnahme ; OECD-Staaten ; Governance
    Abstract: State-owned enterprises (SOEs) remain vulnerable to being used as conduits for political finance, patronage, and personal or related-party enrichment. Lingering weaknesses in corporate governance and ownership arrangements can expose SOEs to such exploitation and undermine SOE efforts to uphold integrity. This report highlights these weaknesses and provides state owners with a better understanding of which activities are effective in insulating SOEs from undue influence. It also takes stock of how OECD member and participating countries are implementing relevant provisions of the OECD Guidelines on Anti-Corruption and Integrity in SOEs, serving as the first report on the implementation of the Guidelines since their adoption in 2019.
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  • 23
    ISBN: 9789264372313 , 9789264443587 , 9789264562806
    Language: English
    Pages: 1 Online-Ressource (258 p.) , 21 x 28cm.
    Keywords: Rechtsberufe ; Justiz ; Management ; Personalmanagement ; Irland ; Governance ; Ireland
    Abstract: Ireland has launched an ambitious strategy to build a more inclusive, efficient and sustainable justice sector. Irish citizens recognise these efforts: Ireland is one of the OECD countries with a higher percentage of citizens trusting their government and courts, according to the recent OECD Survey on the Drivers of Trust in Public Institutions. This study aims to support these efforts by analysing the judicial workforce and relevant support structures and processes currently employed by the Irish courts. In particular, the study seeks to contribute to the deliberations of the Irish Judicial Planning Working Group, which was established to identify reform initiatives and evaluate staffing needs to enhance the efficient administration of justice over the next five years.
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  • 24
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: SIGMA Papers no.66
    Keywords: Governance ; Urban, Rural and Regional Development ; Albania ; Bosnia and Herzegovina ; Kosovo ; Montenegro ; North Macedonia ; Serbia
    Abstract: Subnational governments play a significant role in ensuring good public governance. The way that they are organised and function has a direct impact on the economic and social well-being of citizens and public trust in government. This report presents the system of multi-level government in the six Western Balkan economies, comparing them both with one another and in the context of broader international trends in multi-level governance. The report covers territorial and institutional organisation, competences of local governments, human resources and accountability, public financial management and vertical and horizontal co-ordination, in each case identifying key characteristics and recent trends.
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  • 25
    ISBN: 9789264475700 , 9789264979222 , 9789264938915
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallele Sprachausgabe Estudios de la OCDE sobre gobernanza pública: Honduras : Gobernanza inclusiva y efectiva para obtener mejores resultados
    Keywords: Öffentlicher Sektor ; Governance-Ansatz ; Öffentliche Verwaltung ; Honduras ; Governance ; Honduras
    Abstract: The OECD Public Governance Review of Honduras offers recommendations to strengthen the effectiveness, coherence and openness of the country’s public sector, and in particular its centre of government. It first provides an overview of Honduras’s public sector and assesses its performance across interrelated dimensions. It then examines important public governance areas such as the role of the centre of government in policy co-ordination, results-based management in government, efforts to build a sound monitoring and evaluation system, and the design and implementation of open government in Honduras. The recommendations of this report seek to support Honduras in the adoption of an inclusive and outcome-oriented approach to public governance capable of delivering better results for its citizens.
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  • 26
    ISBN: 9789264684928
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
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  • 27
    ISBN: 9789264613287
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264968301 , 9789264613614 , 9789264854345
    Language: English
    Pages: 1 Online-Ressource (208 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Gestión de las Finanzas Públicas en el Perú : Una revisión de pares de la OCDE
    Keywords: Öffentliche Finanzen ; Peru ; Governance ; Peru
    Abstract: This report analyses current public financial management practices in Peru in light of OECD recommendations and good practices, and identifies areas where Peru could improve. It focuses on four areas: budgetary practices and governance; treasury modernisation and cash management systems; ensuring a fiscally sustainable, competitive pay regime for the Peruvian public sector; and public infrastructure programming, budgeting and management. It analyses these issues both at central government level and for sub-national governments. The report provides detailed policy recommendations to overcome the main challenges and their implications in each of the areas.
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  • 29
    ISBN: 9789264779563 , 9789264963900 , 9789264706507
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Science and Technology ; Governance ; Latvia
    Abstract: This report presents a case study of applying the OECD anticipatory innovation governance framework to develop and manage anticipatory innovation ecosystems as vehicles for knowledge generation, innovation governance and co-ordinated action to achieve policy goals. Part I establishes the case for anticipatory innovation ecosystems and sets out how they can be governed through a multi-level approach. In Part II, opportunities and challenges for applying this approach in the Latvian context are identified, and recommendations are made for developing anticipatory innovation ecosystems in Latvia.
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  • 30
    ISBN: 9789264322714
    Language: French
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Une partie essentielle du projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) consiste à relever les défis fiscaux soulevés par la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adopté un plan novateur visant à mettre à jour les éléments clés du système fiscal international qui n'est plus adapté à l'économie mondialisée et numérisée. Les règles globales anti-érosion de la base d’imposition (règles GloBE) sont un élément clé de ce plan et garantissent que les grandes entreprises multinationales paient un niveau minimum d'impôt sur les revenus générés dans chacune des juridictions où elles opèrent. Plus précisément, les règles GloBE prévoient un système d'imposition coordonné qui prélève un impôt complémentaire sur les bénéfices réalisés dans une juridiction lorsque le taux d'imposition effectif, déterminé sur une base juridictionnelle, est inférieur au taux minimum. Le présent rapport délimite le champ d'application et présente les dispositions opérationnelles et les définitions des règles GloBE. Ces règles ont vocation à être mises en œuvre dans le cadre d'une approche commune et à être introduites dans la législation nationale à partir de 2022.
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  • 31
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe La conception des régimes d’imposition forfaitaire
    Keywords: Taxation
    Abstract: Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for micro and small businesses. By reducing tax compliance costs and levying lower tax rates compared to the standard tax system, these regimes aim at encouraging business formalisation and compliance. They are particularly useful in situations where actual taxable income is difficult to quantify as a taxpayer’s tax base is determined using alternative indicators. Although these regimes exist in many tax systems, they vary greatly in their design. This OECD working paper provides an analytical framework for characterising and comparing these regimes. It also highlights key design aspects that deserve further consideration and lists a series of best practices on the design and administration of these regimes.
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  • 32
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.42
    Keywords: Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have reacted to Russia’s aggression by providing military and humanitarian aid to Ukraine and by imposing economic sanctions on Russia, which has accentuated supply chain disruptions, especially in the energy sector. A combination of these supply shocks with a demand shock caused by expansionary fiscal and monetary policies to tackle the pandemic has created inflationary pressures on a scale not seen in decades. Central banks around the world are acting to fulfil their price stability mandates by increasing interest rates and by engaging in quantitative tightening (primarily the selling of government bonds to reduce central bank balance sheets), all of which put pressure on borrowing costs at a time when governments are engaging in expansionary fiscal policy to alleviate the impact of inflation. The objective of this policy note is to examine the main consequences of this challenging environment for the fiscal stance of different levels of governments. These include the weakening outlook for government revenues in times of high expenditure pressures from a more rapid energy transition as well as high borrowing costs.
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  • 33
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.58
    Keywords: Governance ; Social Issues/Migration/Health
    Abstract: Despite the fundamental importance of childhood, countries tend to invest much less in this area than in old age. Effective child well-being policies can bring high long-term returns on early life investments and public interventions. However, these benefits are not fully understood and thus do not always receive the necessary political attention in public policy making. Mobilising evidence to support effective policies for child well-being is crucial, especially as responsibilities for such policies tend to be fragmented across government departments and levels of government. Therefore, organisations such as knowledge brokers, which help ensure that evidence is shared with those responsible for designing and implementing public policies, have a critical role to play in improving the effectiveness of child well-being policies and practices. They can help make evidence accessible, trustworthy, and understandable, so that it has the greatest impact on policy. This working paper sheds light on the best practices identified for mobilising evidence to enhance the effectiveness of child well-being policies, based on a stocktaking of 81 knowledge broker organisations across 24 countries, complemented by a qualitative survey carried out among senior experts operating at national and international level.
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  • 34
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.60
    Keywords: Ökotourismus ; Tourismuspolitik ; Verhalten ; Environment ; Governance ; Urban, Rural and Regional Development
    Abstract: This working paper explores the use of behavioural science for promoting environmentally sustainable tourism. It looks at how to use behavioural science to encourage sustainable behaviour, targeting both the consumers and suppliers of tourism activities and services. It concludes with recommendations for planning and implementing a tourism recovery strategy that prioritises both economic and environmental sustainability.
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  • 35
    ISBN: 9789264502406 , 9789264470699 , 9789264325319
    Language: English
    Pages: 1 Online-Ressource (182 p.) , 21 x 28cm.
    Keywords: Öffentliche Dienstleistung ; Öffentliche Sozialleistungen ; Jugendliche ; Junge Erwachsene ; Behindertenhilfe ; Jugendpolitik ; Straffälligenhilfe ; Litauen ; Governance ; Social Issues/Migration/Health ; Lithuania
    Abstract: Despite strong economic performance and significant governance reforms over the past few decades, Lithuania has a higher share of its population at-risk-of poverty than other EU countries (21.4% in 2020 compared to an EU average of 16.3%), with some people more at risk than others, particularly people with multiple and complex needs in vulnerable situations who tend to rely more on public services. The provision of personalised services is fundamental to addressing the needs of people in vulnerable situations and to improving their well-being. This report is part of a joint project between the OECD and the European Commission to develop a more integrated approach to personalised services for people with disabilities, young people leaving care, and people leaving prison in Lithuania and to increase the involvement of non-governmental organisations in the design and delivery of those services. The report provides an analysis and assessment of the governance arrangements and NGO involvement in Lithuanian public service provision, the associated operating models and information technology (IT) infrastructure of employment and social services; and service design and delivery methods for the three groups. Finally, the report proposes recommendations to deliver effective, well-integrated public services to people in vulnerable situations in Lithuania.
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264542921 , 9789264999190 , 9789264976788
    Language: English
    Pages: 1 Online-Ressource (214 p.) , 21 x 28cm.
    Series Statement: OECD Digital Government Studies
    Keywords: E-Government ; Digitalisierung ; Türkei ; Governance ; Science and Technology ; Türkiye
    Abstract: This Digital Government Review of Türkiye explores how the Government of Türkiye can use digital technology and data to help the public sector become more responsive, resilient and proactive. It evaluates the efforts made so far by Türkiye in achieving digital government maturity by looking at governance, institutional capacities, digital skills, public service design and delivery, enabling building blocks and the strategic management and use of data. The review provides policy recommendations intended to help the Government of Türkiye fully benefit from digital technologies and data to realise the potential of the digital age in transforming the public sector and the services provided to the public.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.31
    Keywords: Governance ; Belgium
    Abstract: This paper provides an analysis of the Belgian federal government’s practices regarding the institutionalisation, quality and impact of policy evaluations. The paper takes a holistic approach, which not only looks at individual practices, but also at how those can come together so that evaluation becomes an integral part of the policy cycle. Public policy evaluation promotes evidence-informed policymaking and ensures that policies improve outcomes by bringing an understanding of what works, why, for whom, and under what circumstances. Evaluation is also a core tool of sound public financial management, as it helps governments spend better and promotes accountability and transparency in spending. The paper proposes concrete policy recommendations for improving the Belgian federal government’s evaluation system.
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  • 38
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.29
    Keywords: Finanzwissen ; Digitalisierung ; KMU ; Südosteuropa ; Finanzwissen ; Digitalisierung ; KMU ; Südosteuropa ; Finance and Investment ; Governance
    Abstract: This report analyses the relationship between financial literacy, inclusion, and awareness, as well as the use of financial products and services, and the digitalisation of micro, small and medium-sized enterprises (MSMEs). It presents the results of a thorough data collection and analysis exercise carried out with owners and managers of MSMEs in Bulgaria, Croatia, Georgia, Moldova, Montenegro, North Macedonia, and Romania in 2021 and 2022.
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.30
    Keywords: Governance
    Abstract: This document presents the principles of good practice for public communication responses to mis- and disinformation. The Principles aim to help governments counter mis- and disinformation via the public communication function and other policy responses through strengthening domestic and international media and information ecosystems and reinforcing democracy. This document identifies nine common principles underpinning good practices for how governments can engage with partners across citizens, civil society and the private sector, based on evidence and interventions observed around the world during the COVID-19 pandemic and beyond.
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  • 40
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.43
    Keywords: Environment ; Taxation ; Development
    Abstract: This paper explores the nexus between decarbonisation and intergovernmental fiscal relations, focusing on related challenges and reform options. It highlights the significant role of subnational governments in tackling climate change. Subnational and national governments share responsibilities in areas such as taxation, spending and regulation pertaining to environmental protection, as well as climate change mitigation and adaptation, which calls for effective intergovernmental co-operation to align policy objectives and implementation strategies. The paper outlines decarbonisation requirements across sectors and discusses subnational government involvement in service delivery, investment, revenue generation and regulatory frameworks. Policy options to strengthen subnational contributions to national decarbonisation goals are presented. While focusing primarily on OECD countries, the paper acknowledges the need for improved information on subnational decarbonisation efforts in both advanced and developing countries.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.33
    Keywords: Öffentlicher Auftrag ; Risikomanagement ; OECD-Staaten ; Governance
    Abstract: Representing approximately 12% of GDP across OECD countries, public procurement is an important pillar of public service delivery. However, successful public procurement is threatened by risks in areas as diverse as compliance, sustainability, and operations. Governments can address these challenges by identifying, assessing, treating, and monitoring risks throughout the procurement process. To do so, they use general tools such as risk registers and risk matrices, as well as more targeted measures aimed at specific challenges, such as supply chain risks. The procurement of complex goods, services and infrastructure involves different and often more consequential risks linked to market structures, the size and length of contracts, and the interconnected nature of decision making. In addressing this broad array of risks, the development of a national risk management strategy is a crucial step to ensure a co-ordinated and consistent approach.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264611122 , 9789264862807 , 9789264950474
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Anti-Korruption ; Korruption ; Rumänien ; Governance ; Romania
    Abstract: This report assesses Romania’s efforts to strengthen its integrity and anti-corruption system. It looks at the achievements of the 2021-2025 National Anticorruption Strategy (NAS) as well as the challenges that remain, including addressing structural issues such as political engagement, the role and placement of ethics offices and the design and review of integrity plans. The report provides recommendations for mainstreaming central government integrity policies into practical and concrete actions at the sectoral level, with a view to improving implementation of the 2021-2025 NAS as well as future strategies.
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  • 43
    ISBN: 9789264402492 , 9789264655652 , 9789264601932
    Language: French
    Pages: 1 Online-Ressource (295 p.) , 21 x 28cm.
    Series Statement: Examens de l'OCDE sur la gouvernance publique
    Keywords: Governance ; Morocco
    Abstract: Dans un contexte marqué par une succession de crises globales et par des défis transverses de long terme, le Maroc s’est engagé dans la modernisation de l’administration et le renforcement du cadre et des outils de gouvernance. Ces efforts s’inscrivent plus largement dans le cadre de la mise en œuvre du Nouveau Modèle de Développement, document stratégique de référence et de long terme au Maroc qui érige la réforme de l’administration en levier prioritaire pour atteindre une croissance durable et inclusive. Cet Examen analyse plusieurs domaines de la gouvernance publique identifiés conjointement avec le Maroc et qui sont essentiels pour répondre à ces défis tels que le cadre de gouvernance et son adaptation au contexte actuel, le cadre budgétaire, la gestion de la fonction publique, l’intégrité publique et l’intégration des questions d’égalité femmes-hommes dans la gouvernance publique. Il fournit des recommandations concrètes pour moderniser l’administration publique, améliorer sa performance et lui donner les capacités de mener et d’appuyer les efforts de réformes actuels et la mise en œuvre des priorités du gouvernement afin d’atteindre les objectifs de développement du pays.
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  • 44
    ISBN: 9789264893955
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Abstract: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264731264 , 9789264375017 , 9789264597112
    Language: English
    Pages: 1 Online-Ressource (110 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Öffentlicher Sektor ; Politik ; Politikfeldanalyse ; Irland ; Governance ; Ireland
    Abstract: The report analyses the policy development process in Ireland. It focusses on three main areas that shape policy development: evidence, implementation, and legitimacy. It also discusses the skills, capacities, methods and tools in the Irish public sector that support effective policy development. The report highlights Ireland’s strengths, identifies gaps, provides examples of good practices, and suggests a number of areas of opportunity and action to bolster the policy development system and improve policymaking.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264511248 , 9789264727977 , 9789264958760
    Language: French
    Pages: 1 Online-Ressource (138 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Public Employment and Management 2023: Towards a More Flexible Public Service
    Keywords: Employment ; Governance
    Abstract: Ce rapport est la deuxième édition d'une publication régulière sur les questions d'emploi et de gestion publics. Cette édition analyse en profondeur la thématique de la flexibilité des effectifs de la fonction publique, sous les angles de la mobilité des agents publics, de leur formation et de leur perfectionnement, et de leurs modalités de travail flexibles. Elle présente des données et une analyse comparatives ainsi que des études de cas nationaux pour aider les pouvoirs publics à imaginer et intégrer une plus grande flexibilité. Ce rapport contient également une synthèse de l’examen de l'OCDE sur le leadership et des aptitudes de la fonction publique de la fonction publique fédérale brésilienne. L’ensemble des éclairages apportés par la présente édition peuvent contribuer au cadrage et à la définition de pratiques de travail flexibles propices à une fonction publique performante.
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  • 47
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport d’étape 2023 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 a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264891562 , 9789264697829 , 9789264909731
    Language: English
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Governance-Ansatz ; Good Governance ; Öffentliche Verwaltung ; Schweden ; Governance ; Sweden
    Abstract: This OECD Public Governance Monitor (PGM) provides a concise analysis of Sweden’s public governance system, instruments and capabilities, and helps identify areas of opportunities for public governance reforms. The report provides an overview of public administration in Sweden looking at public governance mechanisms around six key themes: public sector effectiveness, spending, citizen participation, the governance of climate change and other cross-cutting priorities, digital transformation, and public integrity. The report suggests several priorities for reforms to improve public sector effectiveness, increase the impact of participatory mechanisms, reinforce the governance of cross-cutting topics, strengthen the steering of digital government policy and take a more holistic approach to public sector integrity, in particular by revising the national anti-corruption plan.
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  • 49
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.1
    Keywords: Künstliche Intelligenz ; Regulierung ; Politik ; OECD-Staaten ; Welt ; Education ; Social Issues/Migration/Health ; Employment ; Science and Technology ; Governance
    Abstract: Generative artificial intelligence (AI) creates new content in response to prompts, offering transformative potential across multiple sectors such as education, entertainment, healthcare and scientific research. However, these technologies also pose critical societal and policy challenges that policy makers must confront: potential shifts in labour markets, copyright uncertainties, and risk associated with the perpetuation of societal biases and the potential for misuse in the creation of disinformation and manipulated content. Consequences could extend to the spreading of mis- and disinformation, perpetuation of discrimination, distortion of public discourse and markets, and the incitement of violence. Governments recognise the transformative impact of generative AI and are actively working to address these challenges. This paper aims to inform these policy considerations and support decision makers in addressing them.
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  • 50
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.37
    Keywords: Öffentlicher Auftrag ; Irland ; Governance ; Ireland
    Abstract: This paper examines the strategies and practices of Ireland's Office of Government Procurement (OGP) and how the Irish procurement system's effectiveness is currently measured. It then applies the OECD framework for measuring public sector productivity to some of the centralised procurement activity in Ireland to better understand effectiveness drivers within procurement processes.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264413528 , 9789264562684 , 9789264436701
    Language: English
    Pages: 1 Online-Ressource (95 p.) , 21 x 28cm.
    Series Statement: Corporate Governance
    Keywords: Corporate Governance ; Nachhaltige Entwicklung ; Asien ; Governance
    Abstract: This report provides an overview of the current sustainability disclosure policies and practices, the responsibilities of company boards and shareholder rights in Asia. The report also presents current trends in corporate sustainability globally and in Asia based on the OECD Corporate Sustainability dataset. Importantly, climate change is one of the most critical sustainability matters currently facing companies in most Asian jurisdictions where companies that account for two-thirds of total market capitalisation are experiencing climate change related financial risks.
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  • 52
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Internationale Unternehmensbesteuerung ; Steuerpolitik ; Internationales Steuerrecht ; Internationale Zusammenarbeit ; Afrika ; OECD-Staaten ; Taxation ; Development
    Abstract: This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD's initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
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  • 53
    ISBN: 9789264608498
    Language: English
    Pages: 1 Online-Ressource (123 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/17
    Parallel Title: Parallele Sprachausgabe Rafforzare il partenariato e la cooperazione internazionale in Friuli Venezia Giulia, Italia
    Keywords: Urban, Rural and Regional Development ; Development ; Governance ; France ; Italy ; Spain
    Abstract: In recent years, international development co-operation has undergone a transition from a conventional donor-recipient model to a partnership-centred approach, including with regions and cities. Friuli Venezia Giulia, a small region in north-eastern Italy with extensive policy autonomy, has been active in international co-operation and is seeking to get more out of its actions both for the region and with its co-operation partners around the world. This paper evaluates its strategy on international partnership and co-operation and proposes recommendations, including more targeted initiatives that leverage the expertise of the region for greater impact in partner countries and for local benefits.
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.3
    Keywords: Künstliche Intelligenz ; Regulierung ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Governance
    Abstract: In 2019, the OECD Council adopted the Recommendation on Artificial Intelligence (the "OECD AI Principles"). These include five values-based principles and five recommendations for OECD countries and adhering partner economies to promote responsible and trustworthy AI policies. This report takes stock of initiatives launched by countries worldwide to implement the OECD AI Principles which were reported to the OECD.AI Policy Observatory as of May 2023. It provides an overview of national AI strategies, including their oversight and monitoring bodies, expert advisory groups, as well as their monitoring and evaluation frameworks. It also discusses the various regulatory approaches that countries are adopting to ensure AI trustworthiness, such as ethics frameworks, AI-specific regulations, and regulatory sandboxes. Additionally, the report offers policy examples for each of the ten OECD AI Principles to facilitate cross-learning among policymakers.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264387836 , 9789264585829 , 9789264486997
    Language: French
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Costa Rica 2023
    Keywords: Energy ; Development ; Environment ; Governance ; Costa Rica
    Abstract: En tant que pays mégadivers, le Costa Rica est connu dans le monde entier pour avoir réussi à inverser la déforestation et à poursuivre un modèle de croissance fondé sur l'utilisation durable de ses ressources environnementales. Cependant, la consommation d'énergie et les émissions de gaz à effet de serre qui en découlent ont augmenté au cours de la dernière décennie. Les voitures particulières sont une source majeure et croissante d'émissions affectant le climat et la qualité de l'air. L'élimination des déchets repose encore sur les décharges et une grande partie des eaux usées n'est pas traitée. Le vaste réseau de zones protégées du Costa Rica et son programme pionnier de paiement pour les services écosystémiques ont contribué à réduire la perte de biodiversité et à accroître la capacité de séquestration du carbone par les forêts. Toutefois, davantage doit être fait pour lutter contre les pressions exercées sur la biodiversité par le développement des infrastructures et des établissements humains, le tourisme, l'agriculture et la pêche. L'ampleur des investissements nécessaires pour atteindre les Objectifs de développement durable exige d'améliorer l'efficacité des dépenses publiques, de mobiliser les financements privés, d'appliquer strictement les réglementations et de fournir des incitations adéquates. Il s'agit du premier Examen des performances environnementales du Costa Rica par l'OCDE. Il évalue les progrès réalisés par le pays en matière de développement durable, avec un chapitre spécial consacré à la biodiversité, et fournit 52 recommandations. La présente version abrégée contient le résumé, de même que l'évaluation et les recommandations officielles du rapport.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264337442 , 9789264833807 , 9789264182677
    Language: English
    Pages: 1 Online-Ressource (184 p.) , 21 x 28cm.
    Series Statement: OECD Rural Studies
    Keywords: Ländliche Entwicklung ; Innovation ; Technologiepolitik ; Ländliche Wirtschaft ; Schottland ; Urban, Rural and Regional Development ; Governance ; United Kingdom
    Abstract: Scotland (UK) is a strong innovator, ranking among the top 20% of economies among European regions, with strengths in university-firm collaborations and skills for innovation. With close to two-thirds of all growth in productivity from 2010 to 2018 coming from better use of resources in remote rural areas, rural areas are critical to economic prosperity. In addition to the valuable heritage that they offer, rural areas in Scotland have had remarkable achievements over the past decade in terms of economic growth, social innovation and progress for climate mitigation. Unlike the demographic decline perceived in OECD countries, the decline in rural areas of Scotland is much slower. In the case of accessible rural areas, the population is still growing. In part, much of the progress of ensuring well-being in rural areas, is supported by mechanisms to link entrepreneurs with researchers, regional support for entrepreneurs and an established system of social entrepreneurship. This report sets the scene, reviews main policies and programmes impacting rural innovation, and explores the importance of social innovation in rural areas. It provides recommendations to reinforce some of the good practices in Scotland, which is particularly important as the government implements the new National Innovation Strategy.
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  • 58
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Language: English
    Pages: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Abstract: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
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  • 59
    ISBN: 9789264959767
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Färöer ; Taxation ; Faroe Islands
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264740587 , 9789264388079 , 9789264504295
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Keywords: Sustainable Development Goals ; Entwicklungspolitik ; Nachhaltige Entwicklung ; Entwicklungsplanung ; Meeresschutz ; Maritime Wirtschaft ; Meeresnutzung ; Meerespolitik ; OECD-Staaten ; Governance
    Abstract: This report highlights countries' practices in implementing the OECD Council Recommendation on Policy Coherence for Sustainable Development (PCSD). It illustrates how governments can use institutional mechanisms for PCSD to address complex international problems together – including implementing the 2030 Agenda – and explores how policy coherence principles can be applied to promote whole-of-government approaches to policymaking. The report also applies a PCSD lens to the ocean – one of Earth's largest global public commons and an obvious cross-border policy challenge. A growing number of countries are developing ocean economy strategies to connect sectoral policy silos, manage ocean resources and regulate ocean activities in a way that supports sustainable development that leaves no one behind.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264771079 , 9789264999305 , 9789264415614
    Language: Italian
    Pages: 1 Online-Ressource (144 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Developing an Integrated Approach to Green Infrastructure in Italy
    Keywords: Governance ; Italy
    Abstract: Questo rapporto offre una panoramica sul sistema di pianificazione delle infrastrutture verdi e sull'uso di soluzioni basate sulla natura in Italia. Identifica le sfide e le criticita' principali per la loro realizzazione e delinea una serie di raccomandazioni volte a promuovere l'utilizzo di questi due strumenti a diversi livelli di governo. Il rapporto analizza anche quattro casi di studio individuati in accordo con il Ministero delle Infrastrutture e dei Trasporti: il Nodo Verde di Bari, la linea M4 della rete metropolitana di Milano, la diga di Ridracoli in Emilia-Romagna e la linea ferroviaria Bicocca-Catenanuova.
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  • 62
    Language: French
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing International Tax Transparency on Real Estate: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: À la demande de la Présidence indienne du G20, ce rapport examine l'état actuel de transparence fiscale concernant les biens immobiliers détenus par des étrangers. Il explore également comment les progrès récents dans d'autres cadres de transparence fiscale, tels que la norme commune de déclaration OCDE/G20, et les développements politiques plus larges, tels que les travaux du Groupe d'Action financière (GAFI) sur le propriétaire effectif, pourraient apporter des éclaircissements pour des améliorations possibles de la transparence fiscale dans le domaine de l'immobilier sur une base volontaire. Le rapport est organisé en trois sections principales. La première traite des risques potentiels de conformité en matière fiscale dans le domaine des biens immobiliers étrangers et des avantages d'une transparence fiscale accrue dans ce domaine. La seconde présente les principales caractéristiques nationales et internationales d'un cadre de transparence fiscale réussi, tandis que la dernière section identifie les améliorations potentielles à court terme et autres améliorations structurelles de l'architecture actuelle.
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  • 63
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Parallel Title: Parallele Sprachausgabe Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique
    Keywords: Energy ; Taxation ; Development ; Environment ; Governance
    Abstract: This Policy Guidance is a product of the Development Assistance Committee's multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264946927 , 9789264877092 , 9789264535961
    Language: English
    Pages: 1 Online-Ressource (167 p.) , 21 x 28cm.
    Keywords: Gleichstellungspolitik ; Gleichberechtigung ; Governance
    Abstract: The Toolkit for Mainstreaming and Implementing Gender Equality 2023 is a practical resource to help governments, parliaments and judiciaries implement the OECD Recommendation on Gender Equality in Public Life. It contains self-assessment tools to guide governments and other decision-making institutions in assessing the strengths and weaknesses of their policies, mechanisms, and frameworks for gender equality, and in setting priorities for improvement. The Toolkit highlights a range of possible actions to take and pitfalls to avoid in implementing the various provisions of the Recommendation. A revision of the 2018 online Toolkit on Mainstreaming and Implementing Gender Equality, it introduces concepts such as intersectionality and the future of work; includes expanded areas such as budgeting, public procurement and infrastructure; and provides the latest lessons and good practices from OECD countries.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264457867 , 9789264676855 , 9789264392601
    Language: English
    Pages: 1 Online-Ressource (291 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: E-Government ; Rumänien ; Governance ; Romania
    Abstract: The Open Government Review provides an evidence-based assessment of the country's open government agenda against the ten provisions of the OECD Recommendation of the Council on Open Government. The review takes stock of past reform efforts and provides guidance for Romania in designing, implementing, monitoring, and evaluating an integrated policy agenda to improve the relationship between government and citizens and the way they interact. In particular, this review highlights areas of opportunity for Romania regarding transparency, citizen and stakeholder participation, and creating an open state. Moreover, it outlines steps towards the design of the country's first open government strategy, including an improved system of monitoring and evaluation.
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264704251 , 9789264988477 , 9789264732940
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallele Sprachausgabe Examens environnementaux de l'OCDE : Costa Rica 2023 (version abrégée)
    Keywords: Umweltschutz ; Umweltpolitik ; Costa Rica ; Energy ; Environment ; Governance ; Development ; Costa Rica
    Abstract: A megadiverse county, Costa Rica is known globally for its success in reversing deforestation and pursuing a growth model based on the sustainable use of its environmental resources. However, energy use and related greenhouse gas emissions increased in the last decade. Private cars are a major and growing source of emissions affecting climate and air quality. Waste disposal still relies on landfills, and much wastewater is untreated. Costa Rica's extensive protected area network and pioneering programme of payments for ecosystem services have helped reduce biodiversity loss and extend forests' carbon sequestration capacity. However, more should be done to tackle pressures on biodiversity from development of infrastructure and settlements, tourism, farming and fishing. The sheer scale of investment needed to achieve the Sustainable Development Goals calls for improving the efficiency of public spending, mobilising private finance, strictly enforcing regulations and providing adequate incentives. This is the first OECD Environmental Performance Review of Costa Rica. It evaluates the country's progress towards sustainable development, with a special chapter focusing on biodiversity, and provides 52 recommendations.
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  • 67
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/03
    Keywords: Employment ; Governance ; Urban, Rural and Regional Development ; Sweden
    Abstract: Sweden is undergoing a major reform of its public employment service (PES) Arbetsförmedlingen, shifting its main role from providing in-house services towards monitoring of providers and working with different stakeholders in guiding and implementing labour market policies. At the same time, the PES is undergoing a significant restructuring, resulting in a downscaling of physical presence across the country and an increased digitalisation of services. To support this reform and services to jobseekers across urban and rural settings, this report a describes the main features of the Swedish labour market and employment system and analyses the challenges of the reform from a local perspective. In light of international examples, it outlines policy options for contracting services to ensure coverage in all places and for all jobseekers, managing the balance between physical and digital services, and coordinating services at the local level.
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  • 68
    ISBN: 9789264633513
    Language: German
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen konkret die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindestsatz liegt. Dieser Bericht klärt den Anwendungsbereich und enthält die verfügenden Bestimmungen und Definitionen der GloBE-Vorschriften. Diese Vorschriften sollen im Rahmen eines gemeinsamen Ansatzes umgesetzt und ab 2022 in nationales Recht überführt werden.
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  • 69
    Language: French
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe The design of presumptive tax regimes
    Keywords: Taxation
    Abstract: Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des taux d’imposition inférieurs à ceux du régime réel d’imposition, ces régimes visent à encourager la formalisation et la conformité fiscale des entreprises. Ils sont particulièrement utiles dans les situations où le revenu imposable réel est difficile à quantifier et déterminent l'assiette fiscale à l'aide d'indicateurs alternatifs. Bien que ces régimes existent dans de nombreux systèmes fiscaux, leur conception varie considérablement. Ce document de travail de l'OCDE présente un cadre d’analyse qui permet de caractériser et comparer ces régimes. Il met également en lumière les principaux aspects de la conception qui méritent un examen plus approfondi et énumère une série de bonnes pratiques pour la conception et l’administration de ces régimes.
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  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264532694
    Language: English
    Pages: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Keywords: Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Abstract: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
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  • 71
    ISBN: 9789264674578
    Language: French
    Pages: 1 Online-Ressource (114 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Togo
    Abstract: Cette publication contient le rapport d'examen par les pairs 2023 sur l'échange de renseignements sur demande du Togo. Le rapport se réfère uniquement à la Phase 1 de l'évaluation (cadre juridique).
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  • 72
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Language: English
    Pages: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264468641 , 9789264737341 , 9789264569751
    Language: English
    Pages: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Series Statement: The Governance of Regulators
    Parallel Title: Parallele Sprachausgabe Informe sobre avances del Organismo Supervisor de Inversión Privada en Telecomunicaciones de Perú : Impulsando el desempeño
    Keywords: Organismo Supervisor de Inversión Privada en Telecomunicaciones ; Aufsichtsbehörde ; Telekommunikationspolitik ; Telekommunikationsrecht ; Governance ; Peru
    Abstract: Regulators act as “market referees”, balancing often competing interests of stakeholders, including governments, current and future actors in the markets, and consumers. At the same time, markets are changing at an unprecedented pace due to new technologies, the international drive toward carbon-neutral economies, shifts in consumer needs and preferences, and, more recently, the profound changes brought by the COVID-19 pandemic. Assessing the performance of economic regulators must therefore be a continuous effort. This progress review evaluates the changes put in place by Peru’s telecommunications regulator, OSIPTEL, since the previous OECD performance assessment review in 2018, in the interest of increasing the effectiveness of its regulatory activities and improving final outcomes for consumers and the economy.
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  • 74
    ISBN: 9789264725751
    Language: Czech
    Pages: 1 Online-Ressource (345 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Public Governance Reviews: Czech Republic: Towards a More Modern and Effective Public Administration
    Keywords: Governance ; Urban, Rural and Regional Development ; Science and Technology ; Czech Republic
    Abstract: Přehled o stavu veřejné správy v České republice identifikuje prioritní oblasti pro reformu veřejné správy v České republice a nabízí doporučení pro posílení efektivity, rychlosti a reakceschopnosti veřejné správy v ČR. Přehled nejprve zprostředkovává pohled na efektivitu veřejné správy a její schopnost řešit současné výzvy v oblastech, jako jsou digitalizace a klimatická změna. Poté analyzuje celou řadu zásadních a prioritních oblastí veřejné správy včetně zapojování občanů, koordinace a strategického plánování vedených z centra vládnutí, informovaného rozhodování (EIDM) ve veřejné správě, veřejné správy na úrovni krajů a obcí, řízení lidských zdrojů ve veřejné správě a využívání elektronických nástrojů veřejné správy. Součástí Přehledu je i případová studie o opatřeních a předpisech v oblasti veřejné správy během pandemie onemocnění covid-19. Přehled o stavu veřejné správy v ČR obsahuje doporučení pro veřejnou správu v ČR, která jí pomohou s uskutečněním a se splněním cílů koncepce rozvoje veřejné správy s názvem Klientsky orientovaná veřejná správa 2030 a v konečném důsledku také s realizací dlouhodobé vize a závazků udržitelného rozvoje.
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  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264971073 , 9789264551879 , 9789264985278
    Language: English
    Pages: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: E-Government ; Kanada ; Governance ; Canada
    Abstract: The Open Government Scan of Canada provides an evidence-based assessment of the governance of Canada’s efforts to foster transparency, accountability and citizen participation against key provisions of the OECD Recommendation of the Council on Open Government. The Scan seeks to support Canada in its ambition to design the country’s first holistic and integrated Open Government Strategy. It includes recommendations for strengthening the governance of Canada's open government agenda in the short, medium and long term. OECD Open Government Scans are short, tailored policy reviews that focus on specific key priorities of the commissioning government.
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  • 76
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264705340 , 9789264739628 , 9789264717015
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Industrie ; Industriegeographie ; Klimaneutralität ; Europa ; Urban, Rural and Regional Development ; Governance
    Abstract: Some manufacturing activities are among the most difficult human activities to make climate neutral and they are typically regionally concentrated. Across Europe these regions are often socioeconomically relatively weak. Yet these sectors provide relatively well-paid jobs in many of these regions. Some of these regions may also have more difficult access to infrastructure to provide the hydrogen, carbon capture and storage and zero-emission freight, which can be important to some of these activities. Industrial transitions to climate neutrality therefore have regional development implications. Since regions differ in their socio-economic conditions, understanding these regional development implications will help policy makers prepare a just transition. This publication identifies manufacturing activities that are particularly difficult to decarbonise and the transformations they require. It shows how these activities are distributed across European regions, focusing on employment at emission-intensive production locations. It identifies conditions for getting access to needed infrastructure and how access conditions differ across regions. It investigates the socio-economic vulnerabilities of affected regions, their manufacturing businesses and workers. In some regions, workers and firms may be particularly vulnerable, for example, because of low-skill jobs, type of employment contract or low productivity.
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  • 77
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: SIGMA Papers no.67
    Keywords: Governance ; Armenia ; Azerbaijan ; Georgia ; Moldova, Republic of ; Ukraine
    Abstract: The institutions that make up the centre of government (CoG) play a crucial role in the policymaking process and help to ensure that government decisions are timely, evidence-informed, strategic and consistent. Despite this prominent role, the CoG often has the reputation of being somewhat opaque in terms of its structure and ways of working. This report presents an overview of the role and functions of the CoG of five European Neighbourhood Policy East countries – Armenia, Azerbaijan, Georgia, the Republic of Moldova and Ukraine – from a comparative perspective, both with respect to each other and in comparison with CoGs in OECD and EU countries. The report explores the CoG’s role in policy co-ordination, how it supports quality decision making, its contribution to strategic planning and its role in managing European integration issues. The report highlights strengths and challenges in the ways that the CoG institutions operate in the five countries and suggests areas for which policy dialogue and exchange of experience with OECD and EU Members could help to enhance outcomes.
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  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264825833
    Language: English
    Pages: 1 Online-Ressource (337 Seiten) , Diagramme
    Parallel Title: Erscheint auch als Agir ensemble pour l'égalité des genres (version abrégée) : Quelles priorités ?
    Keywords: Gleichstellungspolitik ; Gleichberechtigung ; OECD-Staaten ; Education ; Employment ; Governance ; Social Issues/Migration/Health
    Abstract: OECD countries continue to face persistent gender inequalities in social and economic life. Young women often reach higher levels of education than young men, but remain under-represented in fields with the most lucrative careers. Women spend more time on unpaid work, face a strong motherhood penalty, encounter barriers to entrepreneurship and fare worse in labour markets overall. They are also under-represented in politics and leadership positions in public employment. These elements permeate many policy areas and economic sectors - from international trade and development assistance to energy and the environment - in which policy often lacks a strong gender focus. Violence against women, the most abhorrent manifestation of gender inequality, remains a global crisis. This publication analyses developments and policies for gender equality, such as gender mainstreaming and budgeting, reforms to increase fathers' involvement in parental leave and childcare, pay transparency initiatives to tackle gender pay gaps, and systems to address gender-based violence. It extends the perspective on gender equality to include foreign direct investment, nuclear energy and transport. Advancing gender equality is not just a moral imperative; in times of rapidly ageing populations, low fertility and multiple crises, it will strengthen future gender-equal economic growth and social cohesion
    Description / Table of Contents: Women at work in OECD countries -- The labour market integration challenges of Ukrainian refugee women -- Global goals in gender equality -- Improving policy implementation to end gender-based violence -- Foreword -- Gender gaps in Vocational Education and Training (VET) and adult learning -- Governance tools and evidence to promote inclusive decision making -- Gender equality in public leadership -- Gender balance in the nuclear sector -- Mainstreaming gender equality -- Tax systems and gender -- Gender differences in financial literacy and resilience -- Supporting equal parenting: Paid parental leave -- Addressing gender disparities in access to finance for business creation -- Gender gaps in entrepreneurship remain -- Gender differences in career expectations and feminisation of the teaching profession -- Women entrepreneurs and international trade -- Ensuring the availability, quality and affordability of childcare -- The gender wage gap and the role of firms -- Gender diversity in energy -- The gender gap in school engagement and retention -- Harnessing foreign direct investment for gender equality -- Gender mainstreaming in environmental policies -- Assessing gender equality in transport policies -- Pay transparency to close the gender wage gap -- Participation and performance of girls and boys in education -- Women and the social economy -- Executive summary -- Gender gaps in asset-backed pension arrangements -- Gender diversity on boards and in senior management -- Systems and legal frameworks to address gender-based violence -- Legal frameworks, institutional design and strategic planning for gender mainstreaming -- The potential of digitalisation for women's economic empowerment in MENA countries -- Improving gender equality in public employment -- Teleworking through a gender lens.
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  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264725881 , 9789264477131 , 9789264819603
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: Ageing and Employment Policies
    Keywords: Alternde Bevölkerung ; Ältere Arbeitskräfte ; Arbeitsmarktpolitik ; Seniorenpolitik ; Litauen ; Employment ; Governance ; Social Issues/Migration/Health ; Lithuania
    Abstract: Lithuania is one of the fastest-ageing countries in Europe. Its working-age population is not only ageing, but also expected to decline significantly, giving rise to considerable economic, labour market, social and public governance challenges. The inclusion of older persons has improved in many areas in the past two decades. Yet, many Lithuanians aged 55 and over continue to lag in fully engaging in society relative to younger people and their peers in neighbouring countries. This report takes a holistic approach to analyse Active Ageing policies in Lithuania in three dimensions: labour market inclusion, social policies, and participation in public and political life. It provides tailored policy recommendations to improve the well-being of older people in Lithuania in terms of better employment and lifelong learning outcomes, stronger integration in society, and participation in democratic institutions and processes.
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  • 80
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 2023 Progress Report on Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport examine les conséquences de l'évolution du paysage de la politique fiscale internationale sur la coopération fiscale internationale tout en fournissant une mise à jour du rapport publié en mai 2022, "Coopération fiscale pour le XXIe siècle". Il analyse la manière dont les principes énoncés dans le rapport de 2022 sont intégrés par les membres du cadre inclusif OCDE/G20 sur le BEPS dans la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, en se concentrant sur Montant A et les règles GloBE. En outre, il montre que les principes du rapport 2022 au-delà de l'impôt sur le revenu des sociétés se traduisent en actions, par exemple avec des solutions technologiques pour collecter et utiliser efficacement les informations liées à l'impôt sur le revenu. Enfin, il souligne certains des développements récents en matière de renforcement des capacités, comme demandé par le rapport 2022, et identifie une partie du travail qui reste à faire pour garantir des résultats pérennes et atteindre les Objectifs de développement durable. Le rapport propose des possibles domaines à considérer et les prochaines étapes pour poursuivre les efforts visant à renforcer la coopération internationale dans un contexte où les règles internationales sont de plus en plus coordonnées. Ce rapport a été préparé par l'OCDE pour éclairer les discussions lors de la réunion de mai 2023 des ministres des Finances et des gouverneurs des banques centrales du G7, à la demande de la présidence japonaise du G7.
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  • 81
    ISBN: 9789264534643
    Language: Undetermined
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD-FAO Guidance for Responsible Agricultural Supply Chains (Chinese version)
    Parallel Title: Parallele Sprachausgabe Guide OCDE-FAO pour des filières agricoles responsables
    Parallel Title: Parallele Sprachausgabe Руководство ОЭСР-ФАО по ответственным производственно-сбытовым цепочкам в сфере сельского хозяйства
    Parallel Title: Parallele Sprachausgabe Guia OCDE-FAO para Cadeias de Fornecimento Responsáveis no setor agrícola
    Parallel Title: Parallele Sprachausgabe Guía OCDE-FAO para las cadenas de suministro responsable en el sector agrícola
    Parallel Title: Parallele Sprachausgabe OECD/FAO-Leitfaden für verantwortungsvolle landwirtschaftliche Lieferketten
    Parallel Title: Parallele Sprachausgabe توجيهات منظمة التعاون والتنمية في الميدان الاقتصادي ومنظمة الأغذية والزراعة بشأن سلاسل الإمدادات الزراعية المسؤولة
    Parallel Title: Parallele Sprachausgabe OECD-FAO Guidance for Responsible Agricultural Supply Chains
    Keywords: Agriculture and Food ; Governance
    Abstract: OECD dan FAO telah mengembangkan Panduan ini untuk membantu perusahaan mematuhi standar perilaku bisnis yang bertanggung jawab dan melakukan uji tuntas di sepanjang rantai pemasok agrikultura untuk memastikan bahwa operasi mereka berkontribusi pada pembangunan berkelanjutan. Pedoman tersebut terdiri dari: • Model kebijakan perusahaan yang menguraikan standar yang harus dipatuhi oleh perusahaan untuk menciptakan rantai pemasok agrikultura yang bertanggung jawab. • Kerangka kerja untuk uji tuntas yang menjabarkan lima langkah yang harus diikuti oleh perusahaan untuk mengidentifikasi, menilai, memitigasi, dan menjelaskan cara mengatasi dampak merugikan dari aktivitas mereka. • Uraian risiko utama yang dihadapi oleh perusahaan dan tindakan untuk memitigasi risiko ini. • Panduan untuk berinteraksi dengan penduduk asli.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Abstract: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
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  • 83
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.28
    Parallel Title: Parallele Sprachausgabe Renforcer l'attractivité de la fonction publique en France : Vers une approche territoriale
    Keywords: Öffentlicher Dienst ; Personalmarketing ; Frankreich ; Employment ; Governance ; France
    Abstract: A growing number of OECD countries are facing the challenge of making their public service more attractive, even as public policy management becomes increasingly complex and requires new skills. This paper seeks to identify the attractiveness factors of the public service in the French regions and across the member countries of the European Union, particularly within a context of major trends in public employment that are constantly changing. The first section aims to shed light on the attractiveness of the French public service in French regions, through a mostly qualitative focus on four regions (Grand Est, Hauts-de-France, Île-de-France, Normandy). These regions are facing, in whole or in part, difficulties in attracting, recruiting, and retaining their public employees. The second section, in addition to a better understanding of the major trends affecting public employment across the European Union and OECD member countries and the implications for the Human Resources (HR) function, explores the measures implemented by other administrations in OECD member countries as well as the private sector to develop or adapt their human resources policies in order to better plan attractiveness efforts.
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  • 84
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.61
    Keywords: Environment ; Taxation
    Abstract: Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR). This exercise is made possible by combining the two OECD databases: the Taxing Energy Use and Effective Carbon Rates database (the backbone of the newly established OECD series on Carbon Pricing and Energy Taxation) and the Inventory of Support Measures for Fossil Fuels. The paper then explores potential use cases of this new indicator. In particular, it explains how the Net ECR can be used to calculate fossil fuel support (FFS) against external carbon pricing benchmarks and why such an approach facilitates comparisons of FFS across countries and over time. The paper’s conclusions include avenues for future research.
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  • 85
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.32
    Keywords: Öffentlicher Auftrag ; EU-Staaten ; OECD-Staaten ; Governance
    Abstract: Promoting the professionalisation of the public procurement workforce is gaining attention across EU Member States and OECD countries. To support professionalisation initiatives, the European Commission designed a scalable and structured tool to assess the skills and knowledge of public procurement professionals. This tool, known as ProcurCompEU, provides public organisations with the means to identify missing competences or areas where further capability-building initiatives could be implemented. To strengthen the relevance of the tool, the OECD has been supporting public administrations from several OECD countries in testing ProcurCompEU. This report provides insights on these pilots and draws lessons to further increase the scalability of the tool to different contexts and objectives.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264382589 , 9789264461024 , 9789264698307
    Language: English
    Pages: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Keywords: Umweltvorsorge ; Risiko ; Governance
    Abstract: The precautionary principle has been an important aspect of regulatory delivery for nearly four decades. Now widely applied and with a global reach, the principle is often invoked whenever the scientific evidence surrounding the safety of a given technology is not conclusive. It is often applied where a safety risk is known to exist, but the probability and magnitude of harm are uncertain or unknown. The principle thus supports — and is an important element of — risk-based regulation. It is an important principle for the energy transition, in particular, though it is complex to apply in practice. The safety risk of technologies supporting the energy transition is immediate, which can lead regulators to operate and apply the principle over-cautiously — sometimes to the extent of complete inaction. This report examines how the precautionary principle can be used to support flexible decision making by helping regulators and operators manage risk through positive action.
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264424791 , 9789264585997 , 9789264670549
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Keywords: Umweltpolitik ; Umweltschutz ; Israel ; Energy ; Environment ; Governance ; Development ; Israel
    Abstract: Israel’s rapid economic and population growth along with a high degree of urbanisation continue to exert significant pressure on the environment. Israel has raised its climate ambitions in recent years, though is not on track to reach greenhouse gas reduction targets. Enhancing biodiversity protection, addressing water pollution and adapting to the impacts of climate change require further action. Israel has taken a number of key steps to advance its zero waste and circular economy agenda. However, further efforts are required to improve waste management and introduce an economy-wide shift to a circular economy. The review provides 24 recommendations to help Israel improve its environmental performance, with a special focus on waste management and circular economy. This is the second Environmental Performance Review of Israel. It provides an independent, evidence-based evaluation of the country’s environmental performance over the past decade.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264733046 , 9789264489981 , 9789264377912
    Language: English
    Pages: 1 Online-Ressource (121 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Emploi et gestion publics 2023 : Vers une fonction publique plus flexible
    Keywords: Öffentlicher Dienst ; Personalmanagement ; Öffentlicher Sektor ; Nonprofit-Management ; OECD-Staaten ; Employment ; Governance
    Abstract: This is the second edition of a regular publication on public employment and management issues. This edition explores the theme of flexibility in the public service workforce through the angles of workforce mobility, learning and development, and flexible working arrangements. It presents comparative data and analysis as well as country-specific case studies to help governments design and embed greater flexibility. This report also features a synthesis of the OECD review of public service leadership and capability in the Brazilian Federal Public Service. Taken together, the insights of this edition can help guide and shape flexible work practices for a high-performing public service.
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264916494 , 9789264725058 , 9789264673311
    Language: English
    Pages: 1 Online-Ressource (166 p.) , 21 x 28cm.
    Keywords: Gleichberechtigung ; Geschlechterdiskriminierung ; Kolumbien ; Governance ; Social Issues/Migration/Health ; Colombia
    Abstract: In recent decades, Colombia has pursued a strategy to encourage gender equality as an important enabler of inclusive growth and national well-being and to promote gender mainstreaming through institutions, policies and tools. This report assesses four main pillars of Colombia’s governance for gender equality, analysing strengths and identifying areas for further improvement. It examines strategic planning for gender equality policy, a whole-of-government approach to promoting gender equality policy, using government tools to achieve gender equality objectives, and an inclusive and gender-sensitive emergency preparedness framework. The report also provides examples of different approaches in OECD Member and Partner countries to closing gender equality gaps. Based on this analysis, the report proposes solutions to help Colombia strengthen gender mainstreaming and gender-sensitive policy making to promote sustainable, inclusive economic growth.
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  • 90
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2023/03
    Keywords: Taxation ; Science and Technology ; Industry and Services
    Abstract: Despite the increasing adoption of income-based tax incentives for R&D and innovation in the OECD area and beyond, evidence on the availability, design, generosity and actual cost of these incentives remains scarce. This report helps fill this gap by documenting government efforts to provide preferential tax treatment of economic outputs of innovation activities. Drawing on the responses of national contact points to the OECD KNOWINTAX surveys carried out in 2020 and 2021, it presents new evidence on the cost (foregone tax revenues) and uptake of income-based-tax incentives by businesses in 2019, and tracks their distribution by firm size and industry and their evolution over the 2000-2019 period.
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  • 91
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.44
    Keywords: Environment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: This paper investigates the role of fiscal federalism in driving ecological transition, a key challenge in the United Nations’ Sustainable Development Goals agenda. The ecological transition seeks a sustainable society that prioritises natural resource preservation and reduces environmental impacts. The study investigates the link between fiscal federalism institutions and ecological transition policies, focusing on regional and local governments’ role in implementing environmental goals. Despite subnational governments’ commitment to green objectives, comprehensive plan implementation has been limited due to local governments’ incentive schemes and capacity constraints. The paper examines the potential of fiscal federalism institutions, such as fiscal rules, transfers and capacity-building programs, to support ecological transition policies. The research emphasises engaging regional and local governments in the green agenda and highlights the need for tailored approaches in multi-level fiscal governance to effectively achieve environmental goals. By investigating fiscal federalism’s potential contribution to ecological transition, the paper offers valuable insights for policymakers addressing environmental challenges through a multi-level governance approach.
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  • 92
    ISBN: 9789264432659
    Language: French
    Pages: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Keywords: Taxation
    Abstract: Depuis son approbation en 2014, la Norme d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale a été mise en œuvre par des juridictions et des institutions financières du monde entier. À la lumière de l’expérience acquise et compte tenu de l’accélération de la transformation numérique des marchés financiers, un examen complet de la Norme a été entrepris. De ce fait, cette publication comprend le Cadre de déclaration des Crypto-actifs (CDC) et les modifications apportées à la Norme commune de déclaration (NCD), ainsi que les Commentaires et les cadres d’échange de renseignements associés, tel qu'approuvé par le Comité des affaires fiscales, qui constituent désormais collectivement les Normes internationales d’échange automatique de renseignements en matière fiscale. Le CDC régit l’échange automatique de renseignements fiscaux sur les Crypto-actifs et a été élaboré en réponse à la croissance rapide du marché des Crypto-actifs et pour éviter que les avancées récemment réalisées en matière de transparence fiscale à l’échelle mondiale ne s’érodent progressivement. La NCD a été modifiée afin d’inclure certains produits de monnaie électronique et certaines monnaies numériques de banque centrale dans son champ d’application. Des modifications ont également été apportées pour faire en sorte que les investissements indirects dans des Crypto-actifs par l’intermédiaire de produits dérivés et de fonds de placement soient désormais couverts par la NCD. D’autres modifications ont en outre été introduites afin de renforcer les obligations de diligence raisonnable et de déclaration et de prévoir une exception pour les entités qui sont de véritables organisations à but non lucratif. Cette publication comprend également la Recommandation de l'OCDE sur les normes internationales d'échange automatique de renseignements en matière fiscale, qui couvre à la fois le CDC et la NCD modifiée.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264729100 , 9789264702035 , 9789264942424
    Language: French
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Joining Forces for Gender Equality: What is Holding us Back?
    Keywords: Education ; Employment ; Governance ; Social Issues/Migration/Health
    Abstract: Des inégalités sociales et économiques persistent entre les genres dans les pays de l’OCDE. Les femmes jeunes atteignent souvent un niveau d’études supérieur à celui de leurs homologues masculins, mais restent sous-représentées dans les secteurs offrant les rémunérations les plus élevées. Les femmes consacrent plus de temps au travail non rémunéré, sont fortement pénalisées lorsqu’elles ont des enfants, se heurtent à des obstacles en matière d’entrepreneuriat, et ont globalement de moins bons résultats sur le marché du travail. Elles sont aussi sous-représentées en politique et aux postes de direction dans le secteur public. On retrouve ces caractéristiques dans de nombreux domaines d’action et secteurs économiques (du commerce international à l’aide au développement en passant par l’énergie et l’environnement) où les questions de genre sont peu prises en compte dans l’action publique. La violence à l’encontre des femmes, expression la plus abominable des inégalités entre les genres, reste un enjeu de portée mondiale. Cette publication analyse les évolutions et les mesures en faveur de l’égalité des genres, comme la prise en compte de la dimension du genre dans les politiques et les budgets, les réformes visant à accroître la participation des pères aux congés parentaux et à la garde des enfants, les initiatives en faveur de la transparence salariale pour lutter contre les inégalités de rémunération entre les genres, ou les systèmes de lutte contre les violences basées sur le genre. Elle vise à élargir la vision de l’égalité entre les genres, afin d’inclure l’investissement direct étranger, l’énergie nucléaire et les transports. Faire progresser l’égalité entre les genres n’est pas seulement un impératif moral : en cette période marquée par un vieillissement démographique rapide, des taux de fécondité en berne et des crises qui se multiplient, les actions dans ce domaine contribueront à favoriser une croissance économique et une cohésion sociale plus respectueuses de l’égalité des genres à l’avenir. Il s’agit d’une version abrégée de la publication d’origine, composée du résumé et du chapitre 1 intitulé Mettre l’égalité des genres au cœur de toutes les politiques publiques, qui est le chapitre de synthèse.
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  • 94
    Language: Italian
    Pages: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing international partnership and co-operation in Friuli Venezia Giulia, Italy
    Keywords: Urban, Rural and Regional Development ; Development ; Governance ; France ; Italy ; Spain
    Abstract: La cooperazione internazionale allo sviluppo sta transitando da un modello tradizionale incentrato sullo scambio unilaterale tra donatore e beneficiario a un approccio fondato sul partenariato, che sempre più spesso coinvolge anche regioni e città. Il Friuli Venezia Giulia, una piccola regione dell'Italia nord-orientale che gode di un'ampia autonomia politica, è attivo da tempo nella cooperazione internazionale e ambisce a ottenere maggiori benefici dalle sue iniziative, sia per la comunità regionale che per i partner con cui coopera a livello internazionale. Questo studio analizza la sua strategia sul partenariato e la cooperazione internazionale e propone raccomandazioni per un suo rafforzamento. Tra queste spicca l'invito a concentrare le risorse su iniziative che sfruttino le aree di specializzazione regionale per ottenere un maggiore impatto nei paesi partner e a livello locale.
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.4
    Keywords: Künstliche Intelligenz ; Risiko ; Definition ; Social Issues/Migration/Health ; Science and Technology ; Governance
    Abstract: Artificial intelligence (AI) offers tremendous benefits but also poses risks. Some of these risks have materialised into what are known as "AI incidents". Due to the widespread use of AI in various sectors, a surge in such incidents can be expected. To effectively monitor and prevent these risks, stakeholders need a precise yet adaptable definition of AI incidents. This report presents research and findings on terminology and practices related to incident definitions, encompassing both AI-specific and cross-disciplinary contexts. It establishes a knowledge base for identifying commonalities and encouraging the development of AI-specific adaptations in the future.
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  • 96
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.63
    Keywords: Governance
    Abstract: This working paper discusses strategic foresight initiatives and methodologies that support decision making and process design. It highlights case studies, international benchmarks, and best practices, as well as methodological recommendations and options for promoting the adoption and use of strategic foresight in government. The paper has four sections, each centred on a critical action to improve decision making through strategic foresight: (i) framing strategic foresight, (ii) building its fundamental components in governments, (iii) fine-tuning foresight interventions to specific contexts, and (iv) undertaking concrete activities to solve specific policy challenges. Given its exploratory nature, this working paper and its proposals should be seen as contributing to ongoing debates about the use of strategic foresight for decision making in government. The ultimate purpose of this paper is to help governments become more proactive and prospective.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (9 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Nachkriegszeit ; Öffentlicher Auftrag ; Kriegsfolgen ; Ukraine ; Governance ; Ukraine
    Abstract: Post-war reconstruction in Ukraine will face challenges in public procurement, including corruption risks and lengthy procedures. Strengthening existing legal and institutional foundations, aligned with international standards, is crucial. Streamlining procurement, ensuring transparency, and promoting equality for domestic and foreign companies are vital. Central procurement institutions require support, extending to regional and local authorities. A transparent legal framework can pave the way for efficient and accountable procurement, enabling a resilient future. A unified legal framework for awarding all contracts for the reconstruction of Ukraine, regardless of the source of financing, would streamline the tendering process. It is recommendable that the framework, fully aligned with international standards, be based on the Ukrainian public procurement legislation. The multiplication of procedural rules and requirements would lead to an increase of the administrative burden and the time required of procurement officers as well as economic operators.
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  • 98
    ISBN: 9789264571273 , 9789264812949 , 9789264852006
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Lignes directrices pour la livraison efficiente d'infrastructures et de services associés pour les Jeux Olympiques
    Keywords: Infrastruktur ; Sportveranstaltung ; Governance
    Abstract: These guidelines discuss cross-cutting issues that can affect the effective procurement of infrastructure and associated services necessary to host Olympic and Paralympic Games. Designed for organising committees responsible for the overall delivery of the Games, the guidelines offer examples, good practices and practical tools to help mitigate these risks. They also provide checklists to help organisers of large international events assess their exposure to the risks identified in this report.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264685734 , 9789264718326 , 9789264583047
    Language: French
    Pages: 1 Online-Ressource (173 p.) , 21 x 28cm.
    Series Statement: Revues de l'OCDE sur la création locale d'emplois
    Parallel Title: Parallele Sprachausgabe Unleashing Talent in Brussels, Belgium
    Keywords: Education ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Employment ; Governance ; Belgium
    Abstract: Au cours de la dernière décennie, le marché du travail de la Région de Bruxelles-Capitale s'est amélioré. De nombreuses offres de travail ouvrent des possibilités pour des travailleurs hautement qualifiés, faisant de la Région de Bruxelles-Capitale une destination importante pour les talents belges, européens et internationaux. Or, malgré les perspectives de carrière offertes par la région, un nombre important de résidents est exclu du monde du travail. Les travailleurs moins diplômés se font concurrence pour un nombre de postes limités, en dépit des pénuries observées sur le marché du travail. Les facteurs qui mènent à l'exclusion de certains bruxellois et les solutions pour y remédier, doivent être un pilier de toute vision d'avenir de la Région de Bruxelles-Capitale. Le marché du travail bruxellois récompense la formation. Faciliter l'accès aux formations disponibles en Région est donc une priorité, notamment pour qu'elles soient adaptées aux différents besoins de la population. Réduire les entraves à la formation est un autre levier d'action. Pour le service public de l'emploi, la simplification des parcours, la mobilité géographique des chercheurs d'emplois moins diplômés et une meilleure prise en compte de la dimension migratoire de l'exclusion peuvent, chacune à leur manière, aider un plus grand nombre de bruxellois à trouver un emploi de qualité.
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264606494 , 9789264966901 , 9789264736726
    Language: English
    Pages: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Innovation ; Innovationsmanagement ; Technologiepolitik ; Öffentlicher Sektor ; Lettland ; Governance ; Latvia
    Abstract: The assessment report explores the innovative capacity of the Latvian public sector to understand how innovation can be better supported and leveraged to improve the public sector's effectiveness and impact. It provides an evidence base for the development of a public sector innovation strategy and action plan.
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