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- Designing a National Strategy against Tax Crime [1]
- Définir une stratégie nationale de lutte contre la délinquance fiscale [1]
- Modernising Access to Social Protection [1]
- OECD Guidelines on Corporate Governance of State-Owned Enterprises 2024 [1]
- Ownership and Governance of State-Owned Enterprises 2024 [1]
- The Governance of Regulators [1]
Ce rapport évalue la portée des évolutions de la politique fiscale internationale sur la coopération fiscale internationale et présente une mise à jour du Rapport "Coopération fiscale pour le XXIe siècle" de 2022 et du Rapport d'étape de 2023. Les principes de coopération fiscale énoncés dans ces rapports sont d’autant plus essentiels dans le contexte de la mise en œuvre de l'impôt minimum mondial qui a pris effet au début de cette année. Ce rapport expose les avancées concrètes reflétant la vision de la coopération entre les administrations fiscales, en particulier dans le cadre de l'impôt minimum mondial. Il présente également les développements récents dans d’autres domaines de coopération fiscale que l'impôt sur les sociétés, que ce soit dans le cadre de l'échange d'informations entre les administrations fiscales ou d'autres initiatives de transparence fiscale portant sur l’imposition des personnes physiques. Enfin, il aborde les implications des évolutions du système fiscal international pour les pays en développement, à la fois dans le cadre des impôts directs et indirects ainsi que dans le contexte de la transformation numérique de l'administration fiscale. Ce rapport a été rédigé par l'OCDE en préparation de la réunion de mai 2024 des ministres des Finances et des Gouverneurs des Banques centrales du G7, à la demande de la présidence italienne du G7.
This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on the 2022 Report “Tax Co-operation for the 21st Century” and the 2023 Progress Report. The principles of tax co-operation set out in those reports have become even more important in light of the implementation of the Global Minimum Tax, which took effect from the beginning of this year. This report sets out the advances being made in implementing the vision for co-operation amongst tax administrations with a specific focus on the Global Minimum Tax. It also sets out areas of tax co-operation beyond the corporate tax system looking at recent developments in the exchange of information between tax administration as well as other transparency initiatives with respect to taxation of individuals. Finally, it addresses the implications of these developments in the international tax system for developing countries with respect to both direct and indirect taxes as well as the digitalisation of tax administration. This report was prepared by the OECD to inform the discussions at the May 2024 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Italian Presidency.
This report assesses the potential for linkages between foreign direct investment (FDI) and small and medium-sized enterprises (SMEs) in Czechia, and provides policy recommendations to foster productivity and innovation spillovers to the local economy. The report examines the quality of investment that the country attracts, the productive and innovative capacities of Czech SMEs, and a broad range of economic, business and policy conditions that can strengthen knowledge and technology diffusion from foreign multinationals to domestic enterprises. It also assesses Czechia’s institutional environment and policy mix across the areas of international investment, SMEs and entrepreneurship, innovation and regional development, noting areas for policy reform. The report includes a regional focus on the potential for FDI and SME linkages and spillovers in South Moravia and Usti.
Despite having advanced social protection systems, OECD countries still face challenges in identifying, enrolling, and providing benefits and services to all those in need. Even when programmes are well-designed and adequately funded, cumbersome enrolment processes and challenges in service and benefit delivery can be an obstacle to the full take-up of social programmes. Advances in digital technologies and data can go a long way towards making social protection more accessible and effective. This report presents a stocktaking of OECD governments’ strategies to identify individuals and groups in need, collect and link (potential) beneficiary data across administrative and survey sources, and apply data analytics and new technologies to improve programme enrolment and the benefit/service delivery experience – all with the objective of reaching people in need of support in OECD countries.
Violence against women (VAW) and girls exists in all countries and across all socio-economic groups, with around one in three women experiencing sexual and physical violence in their lifetime worldwide. This issue was exacerbated by the COVID-19 pandemic, intensifying the need for urgent action to eradicate it. Many governments, including in the MENA region, have enacted policies and programmes to tackle VAW. However, limited strategic planning, long-term investment in services, and co-ordinated responses among public institutions and actors involved in the implementation of VAW strategies have made it difficult to break the VAW cycle. Drawing on data collected through the 2022 OECD Survey on Strengthening Governance and Victim/survivor-centric Approaches to end Violence Against Women in MENA Countries, this report provides an overview of MENA countries’ efforts to develop whole-of-government VAW responses, especially during the COVID-19 pandemic and with a view to help anticipate future crises. It assesses the gaps that hinder progress towards achieving lives free from violence for all women and girls and provides recommendations to enhance the efficiency and effectiveness of the policy and institutional frameworks across MENA countries in addressing VAW.
There is mounting evidence that, depending on social and economic circumstances, some communities and groups may face disproportionate exposure to environmental hazards, bear an inequitable share of the costs associated with environmental policies or face more barriers to participating in environmental decision-making. As countries increase their efforts to tackle environmental degradation, pollution and climate change, the concept of environmental justice can shed light on how to ensure fairness in the processes and outcomes of environmental policymaking.
This report examines the plurality of the concept of environmental justice, its underlying conceptual pillars and how it has emerged in different contexts around the world. The report also provides the first policy stocktake of how governments across the OECD and beyond are seeking to redress environmental justice concerns, building upon insights from 26 responses to the OECD Environmental Justice Survey as well as complementary desk analysis across a broader set of countries.
This report is based on the discussions at the 13th ADBI-OECD-ILO Roundtable on Labor Migration in Asia: Integrating Skills Development and Certification into the Labor Migration Cycle, held on 27–28 June 2023 in Bangkok, Thailand. The annual roundtable brings together labor experts and policy makers from across Asia to discuss trends in labor migration and emerging policy and issues on migrant workers.
Chapter 1 analyzes labor migration flows in Asia and relevant policy developments, including a section on the flow and cost of remittances. Chapter 2 looks at the pathways for middle-skilled migration and the accompanying skills recognition or certification approaches in Singapore and Thailand, focusing on the construction sector. Chapter 3 examines programs for seasonal workers in Australia, New Zealand, and the United Kingdom, and how they relate to other programs for migrant workers in agriculture. The chapter also provides an overview of seasonal migrant worker options in the agriculture sector in Japan and the Republic of Korea, and Thai seasonal workers in Nordic countries.
Statistical annexes provide updated economy-specific notes and comparative tables on country-level migration flows.
Les délits fiscaux ont un impact négatif sur tous les pays, qu'ils soient développés ou en voie de développement. Ils entravent la capacité des gouvernements à collecter des recettes et affaiblissent la confiance du public dans le système juridique et financier, ce qui peut entraîner des conséquences profondes et durables. La délinquance fiscale est souvent étroitement liée à d'autres formes graves de criminalité nationales ou transnationales, telles que le blanchiment d'argent, la corruption, le trafic de stupéfiants ou d'êtres humains et le financement du terrorisme.
Ce rapport expose les raisons d'adopter une stratégie nationale de lutte contre la délinquance fiscale et de soutenir les efforts des juridictions dans l'élaboration de ces stratégies, en s'inspirant des pratiques des membres du groupe d'action de l'OCDE sur les délits à caractère fiscal et autres délits (TFTC).
Tax crimes negatively affect all countries, developed and developing alike. They obstruct governments’ ability to collect revenue and undermine trust in the legal and financial system which can lead to a wide range of adverse outcomes. Tax crime is often closely linked to other forms of serious domestic and transnational crime, such as money laundering, corruption, the trafficking of drugs or people, and terrorist financing.
This report sets out the rationale for adopting a national strategy for countering tax crime and to support jurisdictions’ efforts in designing such strategies, drawing from the practices of members of the OECD’s Task Force on Tax Crimes and other Crimes (TFTC).
As “market referees”, regulators contribute to the delivery of essential public utilities. Their organisational culture, behaviour, actions and governance are important factors in how they, and the sectors they oversee, perform. The OECD Performance Assessment Framework for Economic Regulators (PAFER) looks at the institutions, processes and practices that can create an organisational culture of performance and results. This report uses PAFER to assess both the internal and external governance of Brazil’s National Agency for Water and Basic Sanitation (ANA). The review offers recommendations for the regulator to build upon its strong technical reputation and good practices. It proposes an integrated set of recommendations to help ANA best fulfil its roles relating to water resource management and water-use regulation, dam safety, and water supply and sanitation.
Na condição de "árbitros do mercado", os reguladores contribuem para a prestação de serviços essenciais de utilidade pública. A cultura organizacional, o comportamento, as ações e a governança são fatores importantes no desempenho dos reguladores e dos setores que supervisionam. O Quadro de Avaliação de Desempenho para Reguladores Econômicos (PAFER, na sigla em inglês) da OCDE analisa as instituições, os processos e as práticas que podem criar uma cultura organizacional baseada em desempenho e resultados. Este relatório utiliza o PAFER para avaliar a governança tanto interna quanto externa da Agência Nacional de Águas e Saneamento Básico (ANA) do Brasil. O relatório oferece recomendações para que o regulador desenvolva sua sólida reputação técnica e suas boas práticas, propondo um conjunto integrado de recomendações que ajudarão a ANA a cumprir da melhor forma possível seu papel na gestão de recursos hídricos e regulação do uso da água, na segurança de barragens e no saneamento básico.
This report provides trends and evolutions in the ownership and governance of state-owned enterprises across nearly 59 jurisdictions worldwide. It complements the OECD Guidelines on Corporate Governance of State-Owned Enterprises and provides comparable information across jurisdictions to support more effective implementation of the Guidelines.
The OECD Guidelines on Corporate Governance of State-Owned Enterprises give concrete guidance to help policy makers evaluate and improve the legal, regulatory and institutional framework for the ownership and governance of state-owned enterprises (SOEs). They identify the key building blocks to ensure professionalised ownership and governance, and offer practical guidance for implementation at the national level. The Guidelines ensure state-owned enterprises contribute to sustainability, economic security and resilience, by maintaining a global level playing field and high standards of integrity and business conduct.
Les Lignes directrices de l’OCDE sur la gouvernance des entreprises publiques contiennent des orientations concrètes destinées à aider les responsables de l’action publique à évaluer et améliorer le cadre juridique, réglementaire et institutionnel régissant l’actionnariat et la gouvernance des entreprises publiques. On y trouve répertoriées les principales composantes qui garantissent la professionnalisation de l’actionnariat et de la gouvernance ainsi que des conseils pratiques pour leur mise en œuvre au niveau national. Les Lignes directrices offrent l’assurance que les entreprises publiques contribuent à la durabilité, la sécurité économique et la résilience grâce à la préservation de l’équité des règles du jeu et au respect de normes élevées d’intégrité et de conduite responsable.