Brazil
This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB). The 2020 edition is produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
This publication presents the findings of the OECD review of SME and entrepreneurship policy in Brazil. SMEs play an important role for economic growth and social inclusion in Brazil, accounting for 62% of total employment and 50% of national value added. However, productivity gaps between SMEs and large companies are wider in Brazil than in the OECD area, which is also the result of low innovation and export propensity among Brazilian SMEs. Business ownership and business creation are common, but growth-oriented entrepreneurship is much less widespread.
Brazil’s SME policy is enshrined in the 1988 Federal Constitution, which grants to micro and small enterprises a preferential treatment in different policy areas (e.g. tax and labour law). Brazilian SME policies are, therefore, mostly aimed at this constituency, whereas mid-sized firms are largely missing in the national policy debate. Simples Nacional, a preferential tax and regulatory regime, is the main federal SME policy, but Brazil also operates a large number of targeted programmes for SMEs. This report provides policy recommendations to enhance Brazil’s SME and entrepreneurship performance, covering, among others, innovation policy, export support, access to finance, and women’s entrepreneurship.
In Latin America and the Caribbean, as across the globe, globalisation and rapid technological change, together with demographic developments are reshaping skill demands and supply in all countries. These trends are expected to continue in the coming years at an increasing pace. Technological progress, in particular, is profoundly transforming the world of work and, in turn, the skills demanded by employers. This poses challenges but it also creates opportunities for Latin American and Caribbean (LAC) countries in the near future. Effective Adult Learning Policies: Challenges and Solutions for Latin American Countries discusses how individuals and firms in Latin American countries can harness the benefits of those changes. The report explores the challenges for LAC adult learning systems in supplying labour market relevant skills, what are the barriers to an inclusive participation in adult learning and what solutions governments, firms and individuals should collectively put in place to ensure that adult learning is truly effective.
The design of intergovernmental fiscal relations can help to ensure that tax and spending powers are assigned in a way to promote sustainable and inclusive economic growth. Decentralisation can enable sub-central governments to provide better public services for households and firms, while it can also make intergovernmental frameworks more complex, harming equity. The challenges of fiscal federalism are multi-faceted and involve difficult trade-offs. This synthesis paper consolidates much of the OECD’s work on fiscal federalism over the past 15 years, with a particular focus on OECD Economic Surveys. The paper identifies a range of good practices on the design of country policies and institutions related strengthening fiscal capacity delineating responsibilities across evels of government and improving intergovernmental co-ordination.
La tercera edición de Panorama de las Administraciones Públicas América Latina y el Caribe contiene la evidencia disponible más actualizada sobre las administraciones públicas y su desempeño en ALC y en comparación con los países de la OCDE. Esta publicación incluye indicadores sobre finanzas públicas y economía, empleo público, centros de gobierno, gobernanza regulatoria, datos abiertos gubernamentales, integridad del sector público, contratación pública y por primera vez sobre los resultados clave de los gobiernos (p.ej. confianza en las instituciones, reducción de la desigualdad). Los indicadores de gobernanza son especialmente útiles para monitorear y comparar el desempeño de los gobiernos en sus reformas a la administración pública. Cada indicador se presenta en un formato amigable para el lector, que consiste en gráficos o tablas que ilustran las variaciones de los países, un análisis descriptivo breve enfatizando los hallazgos principales en cada área y una sección metodológica con la definición del indicador así como cualquier limitación en la comparabilidad de los datos.
This third edition of Government at a Glance Latin America and the Caribbean provides the latest available evidence on public administrations and their performance in the LAC region and compares it to OECD countries. This publication includes indicators on public finances and economics, public employment, centres of government, regulatory governance, open government data, public sector integrity, public procurement and for the first time core government results (e.g. trust, inequality reduction). Governance indicators are especially useful for monitoring and benchmarking governments' progress in their public sector reforms. Each indicator in the publication is presented in a user-friendly format, consisting of graphs and/or charts illustrating variations across countries and over time, brief descriptive analyses highlighting the major findings of the data, and a methodological section on the definition of the indicator and any limitations in data comparability.
This dataset comprises statistics pertaining to pensions indicators.It includes indicators such as occupational pension funds’asset as a % of GDP, personal pension funds’ asset as a % of GDP, DC pension plans’assets as a % of total assets. Pension fund and plan types are classified according to the OECD classification. Three dimensions cover this classification: pension plan type, definition type and contract type.
This dataset includes pension funds statistics with OECD classifications by type of pension plans and by type of pension funds. All types of plans are included (occupational and personal, mandatory and voluntary). The OECD classification considers both funded and book reserved pension plans that are workplace-based (occupational pension plans) or accessed directly in retail markets (personal pension plans). Both mandatory and voluntary arrangements are included. The data includes plans where benefits are paid by a private sector entity (classified as private pension plans by the OECD) as well as those paid by a funded public sector entity. Data are presented in various measures depending on the variable: millions of national currency, millions of USD, thousands or unit.
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.
The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brazil.
Governments must innovate if they are to be effective. In a world of change, a government that stands still will soon be overtaken by events and shifting citizen expectations. This report explores the past, present and possible future journey of the innovation system of the Brazilian public service. It outlines a systemic approach for innovation to mitigate existing biases, and identifies a range of options for the development of a consistent, deliberate and reliable approach to innovation in the public service of Brazil.
In Brazil, as in other countries, innovation in the public sector is a core leadership challenge. Reflection is required on who these leaders are, what they should be able to do, and how they should be selected and held accountable to achieve results. This study establishes a new assessment framework for senior civil service (SCS) systems, based on the 2019 OECD Recommendation on Public Service Leadership and Capability. Using this framework, the study assesses Brazil’s current system and recommends specific actions to improve it. The report also contributes to a broader debate on public leadership competencies in public sector innovation, and the systems needed to appoint the most effective people and help them achieve results.
National development banks (NDBs) and development finance institutions – domestically focused, publicly owned financial institutions with a specific development mandate – are poised to play a role in bridging the investment gap for climate-compatible infrastructure in developing countries. But delivering on the Paris Agreement will require NDBs to transition from their traditional role as ‘financer’ to ‘mobiliser’ of investment for infrastructure, and to be better recognised in the international climate and development finance landscape. This paper highlights the role of NDBs drawing from case studies of the Brazilian Banco Nacional de Desenvolvimento Econômico e Social and the Development Bank of Southern Africa. As such, it provides important impetus to the international discourse on decisive climate action.
Brazil is one of the world’s largest producers and exporters of meat and animal products. This report compiles information and data on antimicrobial use and antimicrobial resistance in food-producing animals in Brazil. Antimicrobials are used in food producing animals, mainly as a growth promoter. While the use of antibiotics is estimated to be falling, there is concern amongst livestock producers as to the possible rise in production costs resulting from the withdrawal of these antibiotics, and they are currently exploring alternative interventions and their likely economic impact on their incomes. Recent regulatory and policy changes, including the implementation of the National Action Plan on Antimicrobial Resistance in Agriculture, are aimed at limiting the use of antibiotics in livestock production and containing the rise in antimicrobial resistance.
This dataset comprises statistics pertaining to pensions indicators.It includes indicators such as occupational pension funds’asset as a % of GDP, personal pension funds’ asset as a % of GDP, DC pension plans’assets as a % of total assets. Pension fund and plan types are classified according to the OECD classification. Three dimensions cover this classification: pension plan type, definition type and contract type.
This dataset includes pension funds statistics with OECD classifications by type of pension plans and by type of pension funds. All types of plans are included (occupational and personal, mandatory and voluntary). The OECD classification considers both funded and book reserved pension plans that are workplace-based (occupational pension plans) or accessed directly in retail markets (personal pension plans). Both mandatory and voluntary arrangements are included. The data includes plans where benefits are paid by a private sector entity (classified as private pension plans by the OECD) as well as those paid by a funded public sector entity. Data are presented in various measures depending on the variable: millions of national currency, millions of USD, thousands or unit.
This review examines the external systems in place to assure the quality of higher education in Brazil. It highlights the relative success of the Brazilian quality assurance model in regulating market entry for private operators in Brazil, which cater to over 70% of students. But it also calls into question the effectiveness of existing systems to monitor the quality of undergraduate programmes and institutions and the ability of public authorities to act decisively to protect students from bad quality education.
The report analyses the systems that regulate the launch of new higher education institutions and programmes and evaluates quality assessment mechanisms for existing programmes and institutions. It also looks at the structures allowing public authorities to intervene to end or improve poor quality provision.
The review offers policy recommendations. It proposes a more differentiated system of quality assurance. It also recommends significant modifications to the design and purpose of the National Examination of Student Performance (ENADE).
This work was requested by the National Commission for Evaluation of Higher Education (CONAES) and CAPES, the federal body responsible for quality assurance and funding of postgraduate education.
The world of work is changing. Digitalisation, deepening globalisation and population ageing are having a profound impact on the type and quality of jobs that are available and the skills required to perform them. To what extent individuals, firms and economies can harness the benefits of these changes critically depends on the readiness of adult learning systems to help people develop relevant skills for this changing world of work. In Brazil, the speed of population ageing is projected to be significantly faster than what has been experienced by most developed economies. At the same time, increasing integration into the global economy will create new opportunities and propel growth. But it will also affect the content of exports and the stage at which Brazil contributes for Global Value Chains (GVCs). Profound changes in the economy are to be expected in the coming decades. As these changes have not yet fully materialised, Brazilian policy makers have a window of opportunity to prepare for the transformations ahead. This report aims at providing policy recommendations, based on best practices internationally, to prepare the Brazilian adult learning system so that it is ready to support people in acquiring the relevant skills for the future.
Like most OECD countries, Brazil has been taking steps towards digital government to ensure that public policies and services are more inclusive, convenient and designed to meet citizens’ needs. This report takes stock of the progress made by the Brazilian government, based on good practices and principles in OECD countries, and provides recommendations to help Brazil drive its digital transformation of the public sector.
This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Brazil.
La forte croissance et les avancées sociales remarquables qui ont marqué les deux dernières décennies ont fait du Brésil l'une des principales économies mondiales, malgré la profonde récession dont l'économie est aujourd’hui en train de sortir. La stabilité macroéconomique et des tendances démographiques et conditions extérieures favorables ont favorisé une expansion de la consommation privée et publique, dans le contexte d’un marché de l'emploi solide et d'une croissance soutenue des salaires. Le dynamisme du marché du travail, associé à une amélioration de l'accès à l'éducation et à de larges programmes de transferts, a permis à des millions de Brésiliens de trouver de meilleurs emplois et d'améliorer leur niveau de vie. La sortie de 25 millions de Brésiliens de la pauvreté depuis 2003 a contribué à une croissance beaucoup plus inclusive. Ces résultats sont exceptionnels.