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  • Paris : OECD Publishing  (4,019)
  • Leiden : Brill
  • Governance  (2,870)
  • Taxation  (1,228)
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  • 1
    Online Resource
    Online Resource
    Efektīvas strīdu izšķiršanas tiešsaistē attīstība Latvijā (2024)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/03bf2cc4-lv
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  • 2
    Online Resource
    Online Resource
    Addressing Inequality in Budgeting : Lessons from Recent Country Experience (2024)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/ea80d61d-en
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  • 3
    Online Resource
    Online Resource
    2023 OECD Digital Government Index : Results and key findings (2024)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/1a89ed5e-en
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  • 4
    Online Resource
    Online Resource
    Collective action for responsible AI in health (2024)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/f2050177-en
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  • 5
    Online Resource
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    Taming wildfires in the context of climate change: The case of the United States (2024)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/ef69cc94-en
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  • 6
    Online Resource
    Online Resource
    The Global Minimum Tax and the taxation of MNE profit (2024)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9a815d6b-en
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  • 7
    Online Resource
    Online Resource
    Developing Effective Online Dispute Resolution in Latvia (2024)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/75ef5c4c-en
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  • 8
    Online Resource
    Online Resource
    The emergence of strategic budget initiatives (2024)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2024 | number:3
    Details
    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.
    DOI: 10.1787/8053099b-en
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  • 9
    Online Resource
    Online Resource
    Common guideposts to promote interoperability in AI risk management (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.5
    Keywords: Education ; Employment ; Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: The OECD AI Principles call for AI actors to be accountable for the proper functioning of their AI systems in accordance with their role, context, and ability to act. Likewise, the OECD Guidelines for Multinational Enterprises aim to minimise adverse impacts that may be associated with an enterprise’s operations, products and services. To develop ‘trustworthy’ and ‘responsible’ AI systems, there is a need to identify and manage AI risks. As calls for the development of accountability mechanisms and risk management frameworks continue to grow, interoperability would enhance efficiency and reduce enforcement and compliance costs. This report provides an analysis of the commonalities of AI risk management frameworks. It demonstrates that, while some elements may sometimes differ, all the risk management frameworks analysed follow a similar and sometimes functionally equivalent risk management process.
    DOI: 10.1787/ba602d18-en
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  • 10
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    Income-based tax relief for R&D and innovation : An integrated view (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.161
    Keywords: Taxation ; Science and Technology
    Abstract: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
    DOI: 10.1787/2db44e8b-en
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  • 11
    Online Resource
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    Enhancing Rural Innovation in the United States (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264866683 , 9789264697263 , 9789264367203
    Language: English
    Pages: 1 Online-Ressource (218 p.) , 21 x 28cm.
    Series Statement: OECD Rural Studies
    Keywords: Industry and Services ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; United States
    Abstract: When it comes to high-tech innovations, the United States leads the path amongst OECD economies. However, in the context of the national record-breaking activities in high tech innovation, there lies distinct and growing geographical disparities. This report dives into strategies for better understanding innovation that occurs in rural places, and places outside major metropolitan areas, often going beyond science and technology. It provides analysis and recommendations to support regional development initiatives aimed at closing the gaps in innovation between rural and urban areas. The report includes a special topic chapter on the role of broadband and education in rural areas, exploring trends and providing policy recommendations to enhance rural innovation through these specific and critical framework conditions.
    DOI: 10.1787/22a8261b-en
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  • 12
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    Determinación del precio de los minerales : Un marco en materia de precios de transferencia (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos se generan mediante la recaudación de regalías mineras e impuestos sobre la renta calculados sobre el valor del mineral comercializado. Sin embargo, debido a la frecuencia y la escala de las transacciones entre partes vinculadas, el riesgo potencial para los ingresos fiscales que supone la manipulación de los precios de transferencia puede ser elevado, especialmente en torno al valor de los minerales extraídos. Este conjunto de herramientas proporciona orientaciones prácticas y significativas para que los países en desarrollo determinen el precio de los minerales vendidos a partes vinculadas utilizando el principio de plena competencia. Ofrece un marco sobre cómo utilizar los principios de precios de transferencia para aplicar el método del Precio Comparable No Controlado, incluida la identificación de los principales factores económicos que influyen en el precio de los minerales ("marco de precios de los minerales") para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de minerales. También incluye enfoques administrativos simplificados para fijar el precio de las ventas de minerales que podrían reducir la carga administrativa de los países en desarrollo.
    DOI: 10.1787/b006913a-es
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  • 13
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    Improving the Legal Environment for Business and Investment in Central Asia : Progress Report (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264788534
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Совершенствование правовой среды предпринимательства и инвестиционной деятельности в странах Центральной Азии: отчет о прогрессе
    Keywords: Governance ; Development
    Abstract: While Central Asia has proven relatively resilient to the shocks of COVID-19, China’s slowdown and Russia’s war in Ukraine, declining trend rates of growth across the region, lacklustre productivity performance and lingering global uncertainty underscore the need to address weaknesses in the business and investment climate. The implementation of predictable rules, the creation of a level-playing field between firms and greater competition in markets, in particular, could encourage both local entrepreneurs and foreign investors to invest and grow in the region. This report presents an assessment of progress since the 2019-2020 analysis of the legal environment for business and investment in Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan against the backdrop of the changing international context brought about by COVID and the war.
    DOI: 10.1787/33a28683-en
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  • 14
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    Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264601048 , 9789264934955 , 9789264932715
    Language: English
    Pages: 1 Online-Ressource (460 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
    DOI: 10.1787/22bbeacc-en
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  • 15
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    Public Communication Scan of the United Kingdom : Using Public Communication to Strengthen Democracy and Public Trust (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264942738 , 9789264444331 , 9789264316003
    Language: English
    Pages: 1 Online-Ressource (121 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Governance ; United Kingdom
    Abstract: This Public Communication Scan of the United Kingdom, the first such scan of an OECD Member country, brings new insights to the OECD’s work on understanding how public communication contributes to democratic governance. The scan analyses how the United Kingdom’s Government Communication Service (GCS) is building a more effective communication function amid changes to the information ecosystem and how it can help make policymaking more responsive to citizens' needs. The analysis and recommendations in this Scan highlight opportunities for the GCS and the UK Government to align ongoing communication reforms with actions to promote more inclusive and people-centred communication that contributes to greater engagement, improved public trust, and better policy outcomes.
    DOI: 10.1787/bc4a57b3-en
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  • 16
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    Evaluation of Belgium’s COVID-19 Responses : Fostering Trust for a More Resilient Society (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840409
    Language: English
    Pages: 1 Online-Ressource (291 p.) , 21 x 28cm.
    Keywords: Education ; Economics ; Governance ; Social Issues/Migration/Health ; Belgium
    Abstract: As countries seek to draw lessons the COVID-19 crisis and increase their future resilience, evaluations are important tools to understand what worked or not, why and for whom. This report builds on the OECD work on “government evaluations of COVID-19 responses”. It evaluates Belgium’s responses to the pandemic in terms of risk preparedness, crisis management, as well as public health, education, economic and fiscal, and social and labour market policies. Preserving the country’s resilience in the future will require promoting trust in public institutions and whole-of-government approaches to crisis management, reducing inequalities, and preserving the fiscal balance. The findings and recommendations of this report will provide guidance to public authorities in these efforts.
    DOI: 10.1787/990b14aa-en
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  • 17
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575646
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Dominica
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/7624ec12-en
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  • 18
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    Directrices de la OCDE sobre Procesos de Participación Ciudadana (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264415393 , 9789264860377 , 9789264774278
    Language: Spanish
    Pages: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallele Sprachausgabe OECD Guidelines for Citizen Participation Processes
    Keywords: Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: Las Directrices sobre Participación Ciudadana de la OCDE están dirigidas a cualquier funcionario o institución pública con intención de llevar a cabo un proceso de participación ciudadana. Las directrices describen diez pasos para diseñar, planificar, implementar y evaluar un proceso de participación ciudadana, y describen ocho métodos diferentes para implicar a los ciudadanos: información y datos, cabildos abiertos, consultas públicas, innovación abierta, ciencia ciudadana, monitoreo cívico, presupuestos participativos y procesos deliberativos representativos. Las directrices se ilustran con ejemplos y orientaciones prácticas basadas en datos recopilados por la OCDE. Por último, se presentan nueve principios rectores para ayudar a garantizar la calidad de estos procesos.
    DOI: 10.1787/f1b22902-es
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  • 19
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    Strengthening the Innovative Capacity of the Government of Romania (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264512917
    Language: English
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Governance ; Romania
    Abstract: This report examines the innovative capacity of the public sector of Romania, exploring opportunities for the public sector to work in new and novel ways to improve outcomes. It assesses the current innovative capacity and suggests paths forward to enhance capacity. The report provides foundational evidence for the creation of an action plan to enhance the public sector’s capacity to innovate for impact.
    DOI: 10.1787/b8a3950d-en
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  • 20
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    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840126
    Language: French
    Pages: 1 Online-Ressource (106 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: Mauritania 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Mauritania
    Abstract: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
    DOI: 10.1787/facc7860-fr
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  • 21
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    Promovarea Metodologiei de Management a Riscurilor de Corupție în România : Aplicarea Intervențiilor Comportamentale în Integritatea Publică (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264890343 , 9789264573642 , 9789264456655
    Language: Romanian
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Promoting Corruption Risk Management Methodology in Romania: Applying Behavioural Insights to Public Integrity
    Keywords: Governance ; Romania
    Abstract: Managementul riscurilor de corupție este o măsură importantă pentru promovarea integrității publice în mod eficient și efectiv. Acest raport analizează metodologia actuală de management a riscurilor de corupție în cadrul administrației publice centrale din România din perspectiva domeniului intervențiilor comportamentale. După prezentarea metodologiei românești de management a riscurilor de corupție și analiza provocărilor legate de implementarea sa, raportul oferă patru căi concrete pentru asumarea și punerea în aplicare a metodologiei. Strategiile inspirate comportamental sunt concepute pentru a îmbunătăți capacitățile, oportunitățile și motivațiile oficialilor publici de a identifica riscurile de corupție, a evalua probabilitatea și impactul acestora și a proiecta măsuri de control mai eficiente.
    DOI: 10.1787/e41ef888-ro
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  • 22
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    Fortalecendo a Liderança em Integridade na Administração Pública Federal do Brasil : Aplicando Insights Comportamentais para Integridade Pública (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264934016 , 9789264616271 , 9789264777941
    Language: Portuguese
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Strengthening Integrity Leadership in Brazil’s Federal Public Administration: Applying Behavioural Insights for Public Integrity
    Keywords: Governance ; Brazil
    Abstract: Os comportamentos dos gestores de alto e médio escalão são importantes para promover culturas organizacionais abertas, mitigar os riscos à integridade e fomentar o comportamento ético de seus funcionários. Este relatório examina as principais questões relacionadas à liderança em integridade na administração pública federal do Brasil, com base em uma ampla pesquisa com altos agentes públicos. Informado e inspirado por insights comportamentais, ele fornece recomendações concretas para o fortalecimento da liderança em integridade no Brasil.
    DOI: 10.1787/55376da4-pt
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    Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840898
    Language: English
    Pages: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
    DOI: 10.1787/69b789e7-en
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    Strengthening Integrity Leadership in Brazil’s Federal Public Administration : Applying Behavioural Insights for Public Integrity (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264645066 , 9789264408319 , 9789264944251
    Language: English
    Pages: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallele Sprachausgabe Fortalecendo a Liderança em Integridade na Administração Pública Federal do Brasil: Aplicando Insights Comportamentais para Integridade Pública
    Keywords: Governance ; Brazil
    Abstract: The behaviours of both top- and middle-level managers matter for promoting open organisational cultures, mitigating integrity risks and fostering ethical behaviour by their staff. This report examines key issues around integrity leadership in Brazil’s federal public administration, based on an extensive survey of senior public officials. Informed and inspired by behavioural insights, it provides concrete recommendations for strengthening integrity leadership in Brazil.
    DOI: 10.1787/50a9a028-en
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    Better regulation for the green transition (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.40
    Keywords: Environment ; Governance
    Abstract: Climate change and other environmental threats require urgent government action. This policy paper discusses how governments can use better regulation instruments (good regulatory practices, risk-based and agile approaches, regulatory delivery, international regulatory cooperation, economic regulators, and behavioural insights) to design, implement and evaluate efficient and effective regulations for the environment. It explores the challenges governments face and presents good practices for environmental and other regulations, to ensure that all policy instruments coherently pursue environmental goals. Finally, the paper suggests how regulatory policy systems can meet present and future environmental challenges. It argues that to fully exploit the potential of better regulation for the environment, governments should implement measures that ensure an inclusive, cooperative, outcome-based and global approach to regulating.
    DOI: 10.1787/c91a04bc-en
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  • 26
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    Strengthening strategic planning and the role of PlanAPP in Portugal (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.42
    Keywords: Governance ; Portugal
    Abstract: This policy paper provides an analysis of the new the Portuguese Competence Centre for Planning, Policy and Foresight in Public Administration (PlanAPP) and its functions in Portugal, focusing on strategic planning and networking activities. It analyses the role of PlanAPP in aligning and harmonising the strategic planning process and in ensuring evidence-informed, inclusive and co-ordinated strategic planning, particularly through RePLAN, Portugal’s Public Administration Planning and Foresight Services Network. The paper makes recommendations to help Portugal effectively implement the competency centre model, consolidate its strategic planning process, better define and co-ordinate high-level priorities, and set a path to achieve them effectively and coherently.
    DOI: 10.1787/95f819e8-en
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  • 27
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    The state of play and prospects for measuring innovation in the public sector (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (66 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.67
    Keywords: Governance
    Abstract: This paper provides a critical review of public sector innovation measurement approaches and related gaps. It explores alternative approaches to measure public sector innovation measurement which respond to different use cases, and paves the way for operationalising a measurement framework for public sector innovation. The paper proposes creating a continuous stocktake of public sector innovation measurement activities in Member countries, improving existing frameworks or creating new frameworks to guide public sector innovation measurement more systematically at country level, and identifying indicators that would be most useful for cross-country comparability.
    DOI: 10.1787/dca76af0-en
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  • 28
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    Towards balanced regional attractiveness in Ireland : Enhancing the delivery of the National Planning Framework (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.62
    Keywords: Urban, Rural and Regional Development ; Finance and Investment ; Governance ; Ireland
    Abstract: Ireland is highly centralised and fast growing, creating co-ordination challenges in terms of delivering key investments and in key policy areas like transport, housing and education. Actors across levels of government recognise a need for a more coordinated approach to the delivery of the National Planning Framework, the principal spatial planning strategy of Project Ireland 2040, which includes also the National Development Plan (public investment).The report has three objectives which ultimately aim to support more balanced regional outcomes in Ireland: i) to clarify the gaps in terms of regional attractiveness across and within Ireland’s regions, including in terms of population and investment attraction; ii) to assess the ability for the National Planning Framework – in its current form – to address these gaps, and iii) to consider what multi-level governance reforms and attractiveness policies can be introduced or scaled to generate more territorially-balanced development.
    DOI: 10.1787/3df116ad-en
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  • 29
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    Review of environmental taxation and environmental expenditure in Ukraine (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.231
    Keywords: Taxation ; Environment ; Ukraine
    Abstract: The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included. The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts.
    DOI: 10.1787/921319bc-en
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    Effective tax rates of MNEs : New evidence on global low-taxed profit (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.67
    Keywords: Taxation
    Abstract: The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profit exists outside low tax jurisdictions. We estimate that high tax jurisdictions (jurisdictions with average ETRs of above 15%) account for more than half (53.2%) of global profits taxed below 15%, much more than very low tax jurisdictions (those with average ETRs below 5%) which only account for 18.7% of low-taxed profits. This suggests that an assessment of global low-taxed profit that focuses only on jurisdictions with low average ETRs could potentially miss out on more than half of global low-taxed profit.
    DOI: 10.1787/4a494083-en
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    2023 OECD Open, Useful and Re-usable data (OURdata) Index : Results and key findings (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.43
    Keywords: Social Issues/Migration/Health ; Science and Technology ; Governance
    Abstract: Open government data has become a vital instrument for addressing both longstanding and emerging policy issues. In particular, the recent pandemic and the green transition have underscored the need for governments to ensure access to timely, relevant, and high-quality data to foster resilience and facilitate a comprehensive whole-of-society response. This paper presents the main findings of the fourth edition of the OECD Open, Useful, and Re-usable data (OURdata) Index for 2023, which benchmarks efforts made by governments to design and implement national open government data policies. It encompasses over 670 data points collected from 36 OECD countries and 4 accession countries throughout 2022.
    DOI: 10.1787/a37f51c3-en
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    Deliberative democracy in Lebanon : Prospects for democratic innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (23 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.66
    Keywords: Governance ; Lebanon
    Abstract: This paper explores the opportunities and challenges linked to a possible use of deliberative democracy processes in Lebanon. It looks at the viability and feasibility of such initiatives, which are not prevalent in the country, by identifying the main impediments to their initiation and implementation, the different formats they could take, and the expected impact. It discusses how deliberative democracy could complement and diversify the democratic tools available to Lebanese actors and thus strengthen citizens’ ability to participate in public life. The aim of the paper is to encourage an initial discussion on this topic, raise awareness about its potential to contribute to democratic governance and respond to the demand of Lebanese actors interested in pursuing deliberative democracy efforts.
    DOI: 10.1787/daf755e2-en
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  • 33
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    Melhorar o Processo de Decisão e de Desenvolvimento de Políticas Públicas em Portugal : O papel do PlanAPP (2023)
    Paris : OECD Publishing
    Details
    Language: Portuguese
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Improving decision making and policy development in Portugal: The role of PlanAPP
    Keywords: Governance ; Portugal
    Abstract: Este relatório resume os resultados do trabalho de colaboração entre a OCDE e o PlanAPP, o Centro de Competências em Planeamento, Políticas e Prospetiva da Administração Pública em Portugal. Apresenta as principais conclusões e recomendações do projeto em quatro áreas estratégicas para o país: i) políticas públicas informadas por evidências e confiança nas instituições públicas, ii) avaliação das políticas públicas, iii) prospetiva e iv) planeamento estratégico.
    DOI: 10.1787/b542bffe-pt
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    Examens environnementaux de l'OCDE : États-Unis 2023 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264726550 , 9789264859210 , 9789264779952
    Language: French
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: United States 2023
    Keywords: Energy ; Environment ; Governance ; Development ; United States
    Abstract: Première économie mondiale, les États-Unis ont progressé dans la réduction de plusieurs pressions environnementales tout en conservant l’un des produits intérieurs bruts par habitant les plus élevés au monde. Les émissions de gaz à effet de serre et de polluants atmosphériques, les prélèvements d’eau et la consommation intérieure de matières y ont été découplés de la croissance économique et démographique. Les niveaux de consommation élevés, les pratiques agricoles intensives, le changement climatique et l’étalement urbain continuent toutefois d’exercer des pressions sur le milieu naturel. Malgré l’accélération récente de l’action publique face au changement climatique, des efforts supplémentaires sont nécessaires pour atteindre l’objectif de neutralité en gaz à effet de serre d’ici à 2050. Par ailleurs, les États-Unis figurent parmi les principaux producteurs de déchets marins, lesquels ont de graves conséquences pour les populations et l’environnement. Le présent rapport contient 30 recommandations visant à aider les États-Unis à améliorer leurs performances environnementales, et accorde une attention particulière à l’enjeu des déchets marins et à la problématique transversale de la justice environnementale. Troisième Examen environnemental consacré aux États‑Unis, il propose une évaluation indépendante, fondée sur des données factuelles, des performances environnementales du pays au cours de la dernière décennie. La présente version abrégée contient le résumé, de même que l’évaluation et les recommandations officielles du rapport. Le rapport complet est disponible en anglais sur le site Internet de l’OCDE.
    DOI: 10.1787/0b0ca2ea-fr
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    Open Government for Stronger Democracies : A Global Assessment (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264532489 , 9789264863156 , 9789264812338
    Language: English
    Pages: 1 Online-Ressource (156 p.) , 21 x 28cm.
    Keywords: Governance
    Abstract: Open government is a powerful catalyst for driving democracy, public trust, and inclusive growth. In recognition of this, the OECD Council adopted the Recommendation on Open Government in 2017. To date, it remains the first - and only - internationally recognised legal instrument on open government and has guided many countries in designing and implementing their open government agendas. This report takes stock of countries' implementation of the Recommendation, its dissemination, and its ongoing significance. It is based on an OECD survey carried out in 2020/2021 among all countries that adhered to the Recommendation and other partner countries, as well as on further data collected through a perception survey with delegates to the OECD Working Party on Open Government.
    DOI: 10.1787/5478db5b-en
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    Feuille de route pour un gouvernement ouvert au Cameroun (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264400795 , 9789264359406 , 9789264620605
    Language: French
    Pages: 1 Online-Ressource (124 p.) , 21 x 28cm.
    Series Statement: Examens de l'OCDE sur la gouvernance publique
    Keywords: Governance ; Cameroon
    Abstract: La Feuille de route pour un gouvernement ouvert au Cameroun propose une analyse approfondie des cadres juridiques et de politiques publiques, des institutions et des pratiques favorisant les réformes du gouvernement ouvert au Cameroun. Le rapport évalue trois domaines clés : 1) l'environnement favorable au gouvernement ouvert ; 2) le cadre institutionnel et les processus et capacités de pilotage du gouvernement ouvert ; et 3) les succès et les défis du gouvernement ouvert dans la pratique. Le dernier chapitre du rapport consolide toutes les recommandations et fournit une feuille de route concrète et opérationnelle pour aider le gouvernement du Cameroun à se rapprocher des critères d'adhésion au Partenariat pour un gouvernement ouvert et à renforcer son programme de gouvernement ouvert à travers l’adoption d’une approche stratégique.
    DOI: 10.1787/00b7b51b-fr
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    Dividend Tax Fraud : Raising Awareness of Dividend Stripping Schemes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
    DOI: 10.1787/70ee934c-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598409
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Mauritania
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
    DOI: 10.1787/951c320f-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264895881
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Poland
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/aae8ac89-en
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  • 40
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    Raising the bar: Designing and implementing innovative contracted-out employment services in OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.301
    Keywords: Employment ; Governance ; Social Issues/Migration/Health
    Abstract: Two out of five OECD countries contract out some of the job brokerage and counselling functions of publicly financed employment services using outcome-based payment models. This paper examines several important aspects related to the design and implementation of such outsourcing. First, innovative payment models can improve incentives for external providers to offer training and more effective services for hard-to-place clients. Second, providing forward guidance to providers and accounting for contingencies can mitigate their risks, e.g. of being underpaid relative to expenses incurred, thus lowering service costs. Third, letting individuals choose a provider can result in services that are better tailored and foster ongoing competition between providers. Finally, automating data exchange can, somewhat paradoxically, improve data privacy and data protection while enabling new payment models. These and related findings are discussed with country examples based on desk research and interviews with stakeholders in several OECD countries. The paper builds on work conducted in the project “Reforming the Swedish Public Employment Service”, which was carried out with funding from the European Union via the Technical Support Instrument and was implemented by the OECD in cooperation with the European Commission's Directorate-General for Structural Reform Support.
    DOI: 10.1787/c7a819e8-en
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  • 41
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    Generative artificial intelligence in finance (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.9
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Finance and Investment ; Governance
    Abstract: The rapid acceleration in the pace of AI innovation in recent years and the advent of content generating capabilities (Generative AI or GenAI) have increased interest in AI innovation in finance, in part due to the user-friendliness and intuitive interface of GenAI tools. The use of AI in financial markets involving full end-to-end automation without any human intervention remains largely at development phase, but its wider deployment could amplify risks already present in financial markets and give rise to new challenges. This paper presents recent evolutions in AI in finance and potential risks and discusses whether policy makers may need to reinforce policies and strengthen protection against these risks.
    DOI: 10.1787/ac7149cc-en
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  • 42
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    Fiscal equalisation and regional development policies : Is there a case for enhanced synergies? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.58
    Keywords: Finance and Investment ; Urban, Rural and Regional Development ; Taxation
    Abstract: Fiscal equalisation and regional development policies have often been perceived as separate policy fields. As a result, little is known about their potential interactions and implications for economic growth and welfare. This working paper reviews the two policies, explores the potential for enhanced synergies between the two, and proposes a theoretical framework linking them. The latter, which has not been empirically tested yet, posits that if regional development policies are correctly designed and implemented, their success should result in a drop of income disparities. Coupled with good governance practices and a framework that clearly allocates responsibilities among levels of government, more equal jurisdictions would find it easier to provide similar levels of services with comparable tax rates across the country. Therefore, whilst correctly designed and implemented fiscal equalisation policies remain a tool to patch gaps that may occur due to the shifting variety of revenue potential and spending needs of subnational entities, the need and the size of fiscal equalisation transfers could be significantly reduced if regional development policies in place are effective. This working paper concludes with a discussion on the benefits and challenges of enhancing synergies between the two policies, opening the door for future in-depth research.
    DOI: 10.1787/0d28a879-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264399372
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Pakistan
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/81828107-en
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  • 44
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    Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
    DOI: 10.1787/add0773b-fr
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  • 45
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    Ukrainians and climate policies: What are Ukrainians’ preferences for using carbon revenues? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.229
    Keywords: Energy ; Taxation ; Environment ; Ukraine
    Abstract: The paper presents the understanding of and attitudes towards climate change and climate policies in Ukraine, using a survey on a representative sample of more than 1 500 Ukrainians. The survey was carried out between October 2021 and February 2022 and presents the situation before Russia’s large-scale invasion of Ukraine. The survey tests support for three main climate policies in detail: a green infrastructure programme, a carbon tax with cash transfers and a ban on combustion-engine cars. It shows that support for climate policies depends on three key factors: how people perceive the effectiveness of the policies in reducing emissions, how they perceive distributional impacts on lower-income households (inequality concerns), and if they think their household will gain or lose from the policy. The survey also shows that when citizens receive information that specifically addresses these concerns, they exhibit stronger support for the policy. How the policy is designed also matters: Ukrainians widely accept a carbon tax when its revenues finance green investments and/or compensate lower-income households. The paper highlights seven considerations for Ukraine policymakers to design measures that are effective and supported by citizens. Following Russia’s war of aggression and once conditions are right, Ukrainian policymakers can also use the survey results to guide the reform of the environmental tax system- one of the goals in Ukraine’s recovery and reform agenda. The survey in Ukraine that the paper describes was conducted as part of a large-scale OECD international survey of attitudes toward climate policies carried out on over 40 000 respondents in twenty countries.
    DOI: 10.1787/00c8ec08-en
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  • 46
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    OECD framework for mapping and quantifying government support for business innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.160
    Keywords: Finance and Investment ; Taxation ; Science and Technology
    Abstract: This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.
    DOI: 10.1787/f30547e7-en
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  • 47
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Latvia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264603608
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Latvia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/b58002ef-en
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  • 48
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    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 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264669918 , 9789264863576 , 9789264648012
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Effective Carbon Rates 2023: Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading
    Keywords: Energy ; Environment ; Taxation
    Abstract: Une transition réussie vers zéro émission nette de gaz à effet de serre (GES) nécessite des politiques d'atténuation efficaces, incluant des mesures de tarification du carbone : un instrument au bon rapport coût/efficacité qui non seulement réduit les émissions, mais génère également des revenus pour soutenir la transition. Cette quatrième édition des Taux effectifs sur le carbone offre une vue d'ensemble des systèmes de tarification du carbone en présentant les droits d’accise sur les combustibles et les carburants, les taxes sur le carbone et les systèmes d'échange de quotas d'émission (SEQE) jusqu'en 2021, tout en incluant certains développements jusqu'en 2023. Les mesures présentées ont un impact direct sur le coût des émissions de gaz à effet de serre, orientant ainsi les décisions de production, de consommation et d'investissement vers des options à faible teneur en carbone ou à teneur nulle en carbone. L'analyse porte sur 72 pays qui, ensemble, représentent environ 80 % des émissions mondiales de GES. Le rapport met l'accent sur l'évolution des systèmes d'échange de quotas d'émission et des taxes sur les carburants dans le contexte de la crise énergétique et fournit des données complètes et comparables sur l'état actuel de la tarification des émissions de GES, ce qui peut aider les décideurs politiques à identifier des priorités et à affiner leurs stratégies d'atténuation des émissions de carbone.
    DOI: 10.1787/1b3d26f3-fr
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  • 49
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    Promoting Corruption Risk Management Methodology in Romania : Applying Behavioural Insights to Public Integrity (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264741805 , 9789264343467 , 9789264536357
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallele Sprachausgabe Promovarea Metodologiei de Management a Riscurilor de Corupție în România: Aplicarea Intervențiilor Comportamentale în Integritatea Publică
    Keywords: Governance ; Romania
    Abstract: A risk management approach is important for promoting public integrity efficiently and effectively. This report reviews the current corruption risk management methodology in the Romanian central government through the lens of behavioural science. After introducing the Romanian corruption risk management methodology and analysing the challenges related to its implementation, the report provides four concrete avenues for its adoption and implementation. Behaviourally inspired strategies are designed to improve public officials' capacities, opportunities, and motivations to identify corruption risks, assess their probability and impact, and design more effective control measures.
    DOI: 10.1787/ceb6faec-en
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  • 50
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    A Strategic Approach to Public Integrity in Hungary : The 2023-25 National Anti-Corruption Strategy and Action Plan (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264480186 , 9789264744400 , 9789264849303
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Governance ; Hungary
    Abstract: This report provides an assessment of Hungary’s Draft Medium Term National Anti-Corruption Strategy for 2023-2025 (NACS) and the Action Plan for its implementation. The NACS is one of several steps Hungary is taking to improve its rule of law performance. This report highlights strengths and makes recommendations for improving the NACS based on international good practice, the OECD’s Public Integrity Indicators, and Hungary’s commitments within its Recovery and Resilience Plan and remedial measures.
    DOI: 10.1787/a5461405-en
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    Cadre de détermination des prix des minéraux appliqué à la bauxite (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que la bauxite, qui est utilisée en phase finale dans la chaîne de valeur de l'aluminium. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix de la bauxite en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de minéraux de manière adéquate. La présente annexe montre par des exemples concrets comment le cadre peut être précisément appliqué à la bauxite.
    DOI: 10.1787/c02b18d9-fr
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    OECD Child-Friendly Justice Framework : Building a people-centred justice system (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.41
    Keywords: Governance
    Abstract: Millions of children around the globe experience justice problems and legal needs, which are especially acute for children facing other adversities and disadvantages. To this end, this OECD Child-Friendly Justice Framework supports countries in developing a government-wide strategy to strengthen child-friendly practices in the justice system. Building on the analysis of the legal needs of children and challenges they face when confronting justice problems, this framework provides a basis for child-friendly reforms of justice systems, in line with international standards and obligations. Underpinned by a clear child-centric purpose, the framework provides guidance and good practice examples for (1) designing and delivering child-friendly justice services, (2) establishing the governance enablers and infrastructure to support child-friendly services, (3) empowering children and justice system workers to facilitate child-friendly justice, and (4) planning, monitoring and accountability needed to ensure that child justice reforms are effective and sustained.
    DOI: 10.1787/6a60970e-en
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  • 53
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    Peer Review of the Automatic Exchange of Financial Account Information 2023 Update (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264976962 , 9789264863811 , 9789264860933
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard. It supplements the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI. This report also contains the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard by jurisdictions commencing exchanges in 2019.
    DOI: 10.1787/5c9f58ae-en
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  • 54
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    Enhancing Strategic Planning and Innovation Services : Supporting Romanian Regional Development Agencies (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264620261 , 9789264548411 , 9789264942868
    Language: English
    Pages: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Governance ; Urban, Rural and Regional Development ; Romania
    Abstract: Regional development is rooted in place-based strategic planning and strengthened regional innovation systems. In Romania, the eight Regional Development Agencies (RDAs) are responsible for strategic planning for regional development and delivering innovation support services to regional and local actors. They also manage the public investment funds dedicated to these activities. These are challenging tasks. Many RDAs face difficulties in ensuring that regional and sub-regional development objectives and priorities align, expanding the definition of innovation, and activating their regional innovation ecosystem. Equally difficult is keeping stakeholders engaged and committed to the regional development and innovation agendas. This report synthesises the regional development and innovation challenges facing Romania’s RDAs and potential activities to overcome these in three areas – strategic planning and performance measurement, finance and implementation, and communication and stakeholder engagement. It also offers insights and recommendations for higher-levels bodies to further support RDAs through guidance, facilitating peer-exchange, and actively engaging the RDAs in regional development decision making.
    DOI: 10.1787/8d80ef62-en
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  • 55
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    Misuse of Citizenship and Residency by Investment Programmes (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264853775
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 29.7cm.
    Keywords: Finance and Investment ; Governance ; Social Issues/Migration/Health ; Taxation
    Abstract: Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.
    DOI: 10.1787/ae7ce5fb-en
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  • 56
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    Examens environnementaux de l'OCDE : Israël 2023 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264669468 , 9789264535619 , 9789264937840
    Language: French
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Israel 2023
    Keywords: Energy ; Environment ; Governance ; Development ; Israel
    Abstract: La rapide croissance économique et démographique que connaît Israël et son fort degré d’urbanisation continuent d’exercer des pressions significatives sur l’environnement. Le pays a relevé ses ambitions en matière de climat ces dernières années, mais n’est pas parti pour atteindre ses objectifs de réduction des émissions de gaz à effet de serre. De nouvelles mesures s’imposent pour mieux protéger la biodiversité, combattre la pollution de l’eau et s’adapter aux effets du changement climatique. Israël a pris une série de mesures importantes au service de ses ambitions de réduction à zéro des déchets et de circularité de l’économie. Il doit toutefois redoubler d’efforts pour améliorer la gestion des déchets et mettre l’économie dans son ensemble sur la voie de la circularité. L’examen formule 24 recommandations qui visent à aider Israël à améliorer ses performances environnementales, et accorde une attention particulière à la gestion des déchets et à l’économie circulaire. Avec ce deuxième Examen environnemental d’Israël, l’OCDE propose une évaluation indépendante, fondée sur des données factuelles, des performances environnementales du pays au cours de la dernière décennie. La présente version abrégée contient le résumé, de même que l’évaluation et les recommandations officielles du rapport. Le rapport complet est disponible en anglais sur le site web de l’OCDE.
    DOI: 10.1787/97b04926-fr
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  • 57
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    Digital Government Review of Romania : Towards a Digitally Mature Government (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264424128 , 9789264317130 , 9789264578845
    Language: English
    Pages: 1 Online-Ressource (121 p.) , 21 x 28cm.
    Series Statement: OECD Digital Government Studies
    Keywords: Governance ; Science and Technology ; Romania
    Abstract: The Digital Government Review of Romania evaluates the efforts made by the government to transition towards digital government. It provides in-depth analysis and actionable policy recommendations to improve institutional governance, digital investments, digital talent and skills, government service delivery and the strategic use of data, including open government data. The findings can help Romania use digital technology and data to make its public sector more responsive, resilient and proactive in serving citizens and businesses.
    DOI: 10.1787/68361e0d-en
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  • 58
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    Civic Space Review of Portugal : Towards People-Centred, Rights-Based Public Services (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264810839 , 9789264817692 , 9789264927490
    Language: English
    Pages: 1 Online-Ressource (171 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Governance ; Portugal
    Abstract: The Civic Space Review of Portugal provides an in-depth analysis of the national legal frameworks, policies, institutions, and practices relevant to civic space protection, with an emphasis on harnessing user input to facilitate people-centred public service reforms. The Review assesses three key areas: 1) protecting the civic freedoms and information environment that create the conditions for public service reforms; 2) strengthening stakeholder and citizen participation in the process; and 3) moving towards more inclusive, accessible and people-centred public service design and delivery. The two case studies and concrete recommendations in the review offer a tangible path towards more inclusive, participatory public services that place citizens at their core.
    DOI: 10.1787/8241c5e3-en
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  • 59
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    A Territorial Approach to Climate Action and Resilience (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264502130 , 9789264602755 , 9789264858107
    Language: English
    Pages: 1 Online-Ressource (216 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Environment ; Governance ; Urban, Rural and Regional Development
    Abstract: Global warming is likely to reach 1.5°C as early as in 2030, with current climate action falling short of meeting the Paris Agreement goals and a mounting risk of tipping beyond the ability of human societies to adapt. Building on broader OECD work on climate, this report proposes a new OECD territorial climate indicator framework and demonstrates that the potential to mitigate greenhouse gas emissions, adapt to climate impacts and address vulnerabilities varies across different territories. The report also presents a policy framework of 9 recommended actions to help decision makers unleash more effective climate action and resilience, both by integrating a territorial approach into national and subnational climate policies and by mainstreaming climate objectives into urban, rural and regional policies. The report summarises the analysis into a checklist for national and local governments to implement a territorial approach to climate and resilience policies, as well as a compendium of 36 best practices from cities, regions and countries from all around the world.
    DOI: 10.1787/1ec42b0a-en
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  • 60
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Serbia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264947337
    Language: English
    Pages: 1 Online-Ressource (154 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Serbia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/ccb5184d-en
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  • 61
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    Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos, pero las complejidades en torno a la fijación de precios surgen de diversos factores. Esta publicación aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF “Determinación del precio de los minerales: Un marco para precios de transferencia” para identificar los principales factores económicos que influyen en el precio de la bauxita a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de bauxita. También ofrece ejemplos prácticos de cómo aplicar con precisión el marco de precios de los minerales a la bauxita.
    DOI: 10.1787/777927ec-es
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  • 62
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    Публични инвестиции в България : Планиране и изпълнение на инфраструктура (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598140 , 9789264552807 , 9789264292727
    Language: Bulgarian
    Pages: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Public Investment in Bulgaria: Planning and Delivering Infrastructure
    Keywords: Governance ; Bulgaria
    Abstract: Този доклад очертава резултатите от прегледа на процесите на публични инвестиции в България и дава препоръки за подобряване на тяхната ефективност и ефикасност. Той се фокусира върху планирането, инвестициите и изпълнението на инфраструктура на национално и общинско ниво. Докладът идентифицира какво България трябва да запази и подобри, за да гарантира, че инвестициите, направени на европейско, държавно и общинско ниво, постигат най-добро съотношение качество-цена и допринасят за благосъстоянието и жизнения стандарт на хората.
    DOI: 10.1787/b5b0aee3-bg
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    Відбудовуємо Україну через зміцнення регіонального та муніципального управління (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264820708 , 9789264318458 , 9789264670488
    Language: Ukrainian
    Pages: 1 Online-Ressource (367 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rebuilding Ukraine by Reinforcing Regional and Municipal Governance
    Keywords: Governance ; Urban, Rural and Regional Development ; Ukraine
    Abstract: До широкомасштабного вторгнення Росії 24 лютого 2022 року Україна досягла значного поступу в реалізації амбітних реформ регіонального розвитку та децентралізації. Результатом цих реформ стало створення 1 469 об’єднаних муніципалітетів, введення детальної багаторівневої структури планування регіонального розвитку, а також значне підвищення рівня надання місцевих державних послуг і державного фінансування регіонального та місцевого розвитку. Однак на шляху реформ виникли деякі проблеми, багато з яких були значно загострені війною Росії проти України. Ці проблеми включають збільшення регіональних економічних та демографічних розбіжностей і відмінностей у рівні добробуту, фрагментарну структуру фінансування регіонального розвитку, а також помітні розбіжності в адміністративних, кадрових і фіскальних можливостях муніципалітетів. У цьому звіті представлено глибокий аналіз поступу України у впровадженні реформ багаторівневого управління та досліджено роль місцевих органів влади в управлінні катастрофою. Виходячи з цього, у звіті рекомендуються можливі шляхи використання Україною разом з міжнародними партнерами багаторівневого управління, регіонального розвитку і децентралізації для підтримки процесів місцевої відбудови та відновлення з метою вирішення нагальних гуманітарних потреб, відновлення місцевої економіки та громад, а також посилення їхньої стійкості.
    DOI: 10.1787/a5a7939d-uk
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  • 64
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    Совершенствование правовой среды предпринимательства и инвестиционной деятельности в странах Центральной Азии : отчет о прогрессе (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264673915
    Language: Russian
    Pages: 1 Online-Ressource (148 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Improving the Legal Environment for Business and Investment in Central Asia: Progress Report
    Keywords: Governance ; Development
    Abstract: Хотя Центральная Азия оказалась относительно устойчивой к потрясениям COVID-19, замедлению темпов роста в Китае и войне России на Украине, снижение темпов роста в регионе, низкая производительность труда и сохраняющаяся глобальная неопределенность указывают на необходимость устранения недостатков делового и инвестиционного климата. Внедрение предсказуемых правил, создание равных условий для компаний и усиление конкуренции на рынках, в частности, может стимулировать как местных предпринимателей, так и иностранных инвесторов к инвестированию и развитию в регионе. В настоящем отчете представлена оценка прогресса, достигнутого после проведения в 2019-2020 гг. анализа правовой среды для бизнеса и инвестиций в Казахстане, Кыргызстане, Таджикистане, Туркменистане и Узбекистане на фоне изменения международного контекста, вызванного COVID-19 и войной.
    DOI: 10.1787/6151f6c2-ru
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  • 65
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    OECD دليل النزاهة في القطاع العام (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264761735
    Language: Arabic
    Pages: 1 Online-Ressource (217 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Manuel de l'OCDE sur l'intégrité publique
    Parallel Title: Parallele Sprachausgabe Manual de Integridade Pública da OCDE
    Parallel Title: Parallele Sprachausgabe OECD Public Integrity Handbook
    Parallel Title: Parallele Sprachausgabe Manual de la OCDE sobre Integridad Pública
    Parallel Title: Parallele Sprachausgabe OECD-Handbuch Integrität im öffentlichen Leben
    Keywords: Governance
    Abstract: يوفر دليل النزاهة العامة الصادر عن منظمة التعاون الاقتصادي والتنمية، إرشادات للحكومات والشركات والمجتمع المدني بشأن تنفيذ توصية المنظمة بشأن النزاهة العامة. يوضح الدليل المعنى العملي للمبادئ الثلاثة عشر للتوصية ويبين التحديات التي تعرقل تنفيذها. يقدم الدليل إرشادات حول تطوير آليات التعاون داخل الحكومة، وكذلك بين المستويات الوطنية والمحلية. لبناء أسس النزاهة في الحكومة والمجتمع، يُفصّل الدليل العناصر الأساسية لنظام إدارة الموارد البشرية القائم على الكفاءة ومكونات الثقافة المؤسساتية المنفتحة. كما يوضح دور الحكومة في تقديم التوجيه لقطاع الأعمال والمجتمع المدني والمواطنين حول التمسك بقيم النزاهة العامة. بالإضافة إلى ذلك، يشرح الدليل كيفية استخدام عملية إدارة المخاطر لتقييم وإدارة مخاطر النزاهة، ويحدد كيفية استخدام نظام الإنفاذ لضمان المساءلة الحقيقية في حالة حدوث خرق للنزاهة.
    DOI: 10.1787/69d23cc4-ar
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  • 66
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/1372013f-en
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  • 67
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    Drivers of Trust in Public Institutions in Brazil (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/fb0e1896-en
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  • 68
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Thailand 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/80703c33-en
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  • 69
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    Effective Carbon Rates 2023 : Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/b84d5b36-en
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  • 70
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    Gender Equality in Australia : Strengthening Gender Considerations in Policy and Budget Decisions (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/54c8b400-en
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  • 71
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    Understanding cultural differences and extreme attitudes in the 2021 OECD Trust Survey : Text analysis of open-ended responses (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.57
    Keywords: Governance
    Abstract: The 2021 OECD Survey on Drivers of Trust in Public Institutions provides a cross-country assessment of what influences people’s trust in government and public institutions, understanding people’s perception of the functioning of democratic institutions. Most of the drivers in the Trust Survey refer to government competences and values that help countries take concrete steps to rebuild trust. Both at the individual and country-level trust may vary due to cultural, economic and social factors. This paper analyses the open-ended survey responses in 16 OECD countries to understand two questions. First can the answers provide insights into cultural differences and extreme attitudes of distrust? Second, what dimensions influence trust that are not considered in the theoretical OECD Trust Framework underpinning the Trust Survey? The results of the topic model resemble closely the drivers in the Trust Framework, but respondents name not just government inputs, outputs, and processes, but also socioeconomic vulnerabilities, intergenerational and global challenges. While many respondents write that ''corruption'', ''money'' and ''power'' drives their trust in public institutions, these feelings are not associated with government transparency and accountability. These findings show the advantage of qualitative measurements (open-ended survey questions) to understand the complex relationship between trust and public governance.
    DOI: 10.1787/ef25d883-en
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  • 72
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    Estudios de la OCDE sobre gobernanza pública: Honduras : Gobernanza inclusiva y efectiva para obtener mejores resultados (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264775213 , 9789264926387 , 9789264722088
    Language: Spanish
    Pages: 1 Online-Ressource (156 p.) , 21 x 28cm.
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallele Sprachausgabe OECD Public Governance Reviews: Honduras: Inclusive and Effective Governance for Better Outcomes
    Keywords: Governance ; Honduras
    Abstract: El Estudio de Gobernanza Pública de Honduras de la OCDE ofrece recomendaciones para reforzar la eficacia, coherencia y apertura del sector público del país y, en particular, de su centro de gobierno. En primer lugar, ofrece una descripción general del sector público de Honduras y evalúa su desempeño a través de dimensiones interrelacionadas. A continuación, examina áreas importantes de la gobernanza pública, como la función del centro de gobierno en la coordinación de políticas, la gestión basada en resultados en el gobierno, los esfuerzos para construir un sistema sólido de monitoreo y evaluación, y el diseño y la implementación del gobierno abierto en Honduras. Las recomendaciones de este informe pretenden apoyar a Honduras en la adopción de un enfoque de gobernanza pública inclusivo y orientado a resultados, capaz de ofrecer mejores resultados a sus ciudadanos.
    DOI: 10.1787/3527c44d-es
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  • 73
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Lucia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264365872
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
    DOI: 10.1787/b81e8db8-en
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  • 74
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    Environmental Tax Policy Review of Andalusia (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/fe6d8b45-en
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  • 75
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    OECD Public Governance Reviews: Czech Republic : Towards a More Modern and Effective Public Administration (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264920811 , 9789264744929 , 9789264777958
    Language: English
    Pages: 1 Online-Ressource (344 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallele Sprachausgabe Přehled o stavu veřejné správy: Česká Republika: Česká republika na cestě k modernější a efektivnější veřejné správě
    Keywords: Öffentliche Verwaltung ; Öffentlicher Sektor ; Reform ; Tschechien ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; Czech Republic
    Abstract: The OECD Public Governance Review of the Czech Republic identifies priority governance areas for reform in the Czech Republic and offers recommendations to strengthen the effectiveness, agility and responsiveness of the country’s public sector. The review first provides a snapshot on the effectiveness of the public administration and its capacity to address contemporary governance challenges, such as digitalisation and climate change. It then analyses a number of critical and priority public governance areas including citizen engagement, centre-of-government-led co-ordination and strategic planning, evidence-informed policy making in the Czech public administration, public administration at the local and regional level, human resources management in the public administration, and digital government. It also includes a case study on governance arrangements and regulations during the COVID-19 pandemic. The review provides recommendations for the Czech public administration to help it implement its Public Administration Reform Strategy: Client-oriented Public Administration 2030 (PAR), achieve the objectives of the PAR, and, ultimately, realise its longer-term sustainable development vision and commitments.
    DOI: 10.1787/41fd9e5c-en
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  • 76
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    Safeguarding State-Owned Enterprises from Undue Influence : Implementing the OECD Guidelines on Anti-Corruption and Integrity in State-Owned Enterprises (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/47444e1c-en
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  • 77
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    OECD Best Practices for Gender Budgeting (2023)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Details
    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.
    DOI: 10.1787/9574ed6f-en
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    Subnational government in the Western Balkans (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/8d3249ad-en
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  • 79
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    Statistiques de l’impôt sur les sociétés, quatrième édition (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264920354
    Language: French
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Corporate Tax Statistics, Fourth Edition
    Keywords: Taxation
    Abstract: Statistiques de l'impôt sur les sociétés est une publication phare de l'OCDE sur l'impôt sur les sociétés, et comprend des informations sur l'impôt sur les sociétés, l'activité des entreprises multinationales, et les pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Cette publication comprend des données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données. Les Statistiques de l'impôt sur les sociétés comprennent également des données anonymes et agrégées pays par pays qui donnent un aperçu des activités fiscales et économiques de milliers de groupes d'entreprises multinationales opérant dans le monde entier. Statistiques de l'impôt sur les sociétés a été un résultat clé de l'Action 11 du projet BEPS de l'OCDE/G20, qui visait à améliorer la mesure et le suivi de l'évasion fiscale. Cette quatrième édition de la base de données contient une expansion des données anonymes et agrégées pays par pays ainsi que, pour la première fois, des informations sur les taux de retenue à la source standard pour les juridictions membres de l'OCDE et du Cadre inclusif.
    DOI: 10.1787/fbd6ce01-fr
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  • 80
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    Informe sobre avances del Organismo Supervisor de Inversión Privada en Telecomunicaciones de Perú : Impulsando el desempeño (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264461154 , 9789264772052 , 9789264767225
    Language: Spanish
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: Gobernanza de reguladores
    Parallel Title: Parallele Sprachausgabe Progress Review of Peru's Telecommunications Regulator: Driving Performance
    Keywords: Governance ; Peru
    Abstract: Los reguladores actúan como “árbitros del mercado” y equilibran los intereses – que a menudo compiten – de las partes implicadas, incluidos gobiernos, actores actuales y futuros de los mercados y consumidores. Al mismo tiempo, los mercados están cambiando a un ritmo sin precedentes debido a factores como las nuevas tecnologías, los esfuerzos internacionales para lograr economías neutrales en carbono, las variaciones en las necesidades y las preferencias de los consumidores y, más recientemente, los profundos cambios generados por la pandemia del coronavirus. Por lo tanto, el desempeño de los reguladores económicos debe evaluarse de forma continua. Este informe de avances evalúa los cambios puestos en marcha por el regulador de telecomunicaciones de Perú, el OSIPTEL, desde la previa evaluación de desempeño realizada por la OCDE en 2018, con el propósito de aumentar la eficacia de sus actividades regulatorias y mejorar los resultados finales para los consumidores y la economía.
    DOI: 10.1787/43c8758a-es
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  • 81
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    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 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264434912
    Language: English
    Pages: 1 Online-Ressource (105 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Togo ; Taxation ; Togo
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
    DOI: 10.1787/9e90f5f4-en
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  • 82
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    Public Financial Management in Peru : An OECD Peer Review (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/d51d43b1-en
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  • 83
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    Risks of Illicit Trade in Counterfeits to Small and Medium-Sized Firms (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264681606 , 9789264875579 , 9789264564671
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: Illicit Trade
    Keywords: Illegaler Handel ; Produktpiraterie ; Wirkungsanalyse ; KMU ; OECD-Staaten ; Social Issues/Migration/Health ; Trade ; Industry and Services ; Governance
    Abstract: Illicit trade in counterfeit goods causes economic damage by reducing sales and profits as well as innovation incentives in legitimate industries. This study looks at damages caused by illicit trade in counterfeits to small and medium-sized enterprises. The robust evidence on the magnitude, scope and trends of this risk informs policy makers about the need to include anti-counterfeiting elements in policy packages designed to support SMEs.
    DOI: 10.1787/fa6d5089-en
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  • 84
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    Transformational budgeting: A holistic approach for delivering results (2023)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Details
    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.
    DOI: 10.1787/6a6b4179-en
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  • 85
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264599673
    Language: English
    Pages: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
    DOI: 10.1787/366b187f-en
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  • 86
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    Cadre d'action de l'OCDE sur la sécurité numérique : La cybersécurité pour la prospérité (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Policy Framework on Digital Security: Cybersecurity for Prosperity
    Keywords: Governance ; Science and Technology ; Economics
    Abstract: Le Cadre d'action de l'OCDE sur la sécurité numérique aborde la dimension économique et sociale de la cybersécurité, souligne l'approche de l'OCDE en matière de politiques publiques de sécurité numérique, et permet aux décideurs d'utiliser les Recommandations de l'OCDE dans ce domaine. Le Cadre identifie également les liens entre les normes de sécurité numérique et d'autres normes et outils de l'OCDE. L'OCDE est à l'avant-garde des efforts internationaux pour guider les décideurs dans le domaine des politiques publiques de sécurité numérique depuis 1990. L'OCDE est devenue la première instance internationale normalisatrice dans ce domaine. Les Recommandations de l'OCDE sur la sécurité numérique soutiennent les parties prenantes dans l'élaboration de politiques visant la prospérité économique et sociale, en accord avec la mission de l'OCDE d'aider les gouvernements à élaborer des "politiques meilleures pour des vies meilleures".
    DOI: 10.1787/a0517600-fr
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  • 87
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    Examen par les pairs de l’échange automatique de renseignements sur les comptes financiers 2022 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264591707 , 9789264716926 , 9789264969605
    Language: French
    Pages: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2022
    Keywords: Taxation
    Abstract: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 160 juridictions participent sur un pied d'égalité. Le Forum mondial surveille et examine la mise en œuvre des normes internationales d'échange de renseignements sur demande (ERD) et d'échange automatique de renseignements (EAR). L'EAR prévoit l'échange automatique annuel d'un ensemble prédéfini de renseignements sur les comptes financiers entre les autorités fiscales, afin de les aider à s'assurer que le montant correct de l'impôt est payé. Pour s'assurer que la norme EAR est pleinement efficace, le Forum mondial procède à un examen des cadres juridiques nationaux et internationaux de chaque juridiction pour vérifier qu'ils sont complets, ainsi qu'à un examen de l'efficacité de la norme EAR dans la pratique. Le rapport d'examen par les pairs 2022 présente les dernières conclusions des examens des cadres juridiques mis en place par chaque juridiction pour mettre en œuvre la norme EAR. Les résultats se rapportent aux plus de 100 juridictions engagées à commencer l'EAR d'ici 2020. Le rapport contient également, pour la première fois, les résultats des examens initiaux de l'efficacité de la mise en œuvre de la norme dans la pratique. Le présent recueil inclut les versions françaises des rapports d’examen par les pairs des juridictions francophones suivantes : Belgique, France, Liban, Luxembourg, Monaco, Nouvelle-Calédonie et Suisse.
    DOI: 10.1787/a0cbc79d-fr
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  • 88
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    Mobilising evidence to enhance the effectiveness of child well-being policies : The role of knowledge brokers (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/faeb9a0d-en
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  • 89
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    Promoting Active Ageing in Lithuania : Policy Challenges and Solutions (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/2b4d4cfd-en
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  • 90
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    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 (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/e6b55d8e-fr
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  • 91
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    Communication and Engagement with SMEs : Supporting SMEs to Get Tax Right (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/f183d70a-en
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  • 92
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    More resilient public administrations after COVID-19 : Lessons from using the Common Assessment Framework (CAF) 2020 (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.29
    Keywords: Öffentliche Verwaltung ; Coronavirus ; Wirkungsanalyse ; EU-Staaten ; Governance
    Abstract: The COVID-19 crisis was a significant stress test for public administrations, challenging - like never before - the capacity of public sector organisations to respond to emergencies while achieving their goals and priorities. It also provided a unique learning opportunity, as public sector organisations adapted to new circumstances and permanently changed the way they interacted, operated, and delivered services. This policy paper provides a comprehensive analysis of the responses and adaptations of public sector organisations to the COVID-19 crisis, with a focus on 11 EU Member States (Austria, Belgium, Bulgaria, Croatia, Greece, Italy, Poland, Portugal, the Slovak Republic, Slovenia, and Spain). It assesses the resilience of public sector organisations through the lens of the Common Assessment Framework (CAF) model, a quality management tool used across EU Member States and beyond to self-evaluate organisational operations and performance.
    DOI: 10.1787/8d10bb06-en
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  • 93
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    Good practice principles for public communication responses to mis- and disinformation (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/6d141b44-en
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  • 94
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    Strengthening the attractiveness of the public service in France : Towards a territorial approach (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/ab9ebe85-en
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  • 95
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    Understanding and Applying the Precautionary Principle in the Energy Transition (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/5b14362c-en
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  • 96
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    2023 Progress Report on Tax Co-operation for the 21st Century : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/d29d0872-en
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  • 97
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    Public Governance Monitor of Sweden (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/086f9b89-en
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  • 98
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    Global Trends in Government Innovation 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264631113 , 9789264704770 , 9789264465930
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Innovation ; Politik ; Welt ; Governance ; Australia ; Belgium ; Brazil ; Colombia ; Italy ; Netherlands ; Sierra Leone ; Singapore ; Spain ; United Kingdom
    Abstract: In the face of what has increasingly been referred to as an ongoing “permacrisis”, governments must cope with and respond to emerging threats while already grappling with longstanding issues such as climate change, digital disruption and low levels of trust. In this context, understanding new approaches and spreading successful ideas has never been more important. To promote this, the OECD Observatory of Public Sector Innovation (OPSI) has analysed 1 084 innovative initiatives from 94 countries to derive and understand novel government practices. The report discusses four key trends: 1) new forms of accountability for a new era of government, 2) new approaches to care, 3) new methods for preserving identities and strengthening equity and 4) new ways of engaging citizens and residents. Ten case studies and dozens of supporting examples illustrate these trends.
    DOI: 10.1787/0655b570-en
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  • 99
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    Tax and Investment by Multinational Enterprises (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.64
    Keywords: Taxation ; Finance and Investment
    Abstract: This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the ORBIS database. First, the paper provides new evidence on the heterogeneity of investment responses to taxation across multinational firms. This paper finds that profit shifting opportunities, access to credit, and market power at the group level are associated with decreased investment sensitivity to taxation among MNE subsidiaries. Second, a new empirical approach is used to investigate how tax changes at the host jurisdiction level affect investment at the MNE group level and whether there are propagation effects to foreign subsidiaries within the same MNE group. This paper finds that taxation in one jurisdiction in which an MNE is active is positively associated with investment in its subsidiaries in other jurisdictions. This finding suggests that the well-document negative relationship between taxation and MNE investment within a host jurisdiction masks the MNE rebalancing the location of its investment to other host jurisdictions in response to changes in cross-jurisdictional tax rate differentials rather than purely decreasing its investment globally.
    DOI: 10.1787/e817ce39-en
    URL: lizenzpflichtig
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  • 100
    Online Resource
    Online Resource
    Sustainability Policies and Practices for Corporate Governance in Asia (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/c937a2d9-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
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