Belgique
Études économiques consacrées périodiquement par l'OCDE à l’économie de la Belgique. Chaque étude analyse les grands enjeux auxquels le pays fait face. Elle examine les perspectives à court terme et présente des recommandations détaillées à l’intention des décideurs politiques. Des chapitres thématiques analysent des enjeux spécifiques. Les tableaux et graphiques contiennent un large éventail de données statistiques.
OECD’s periodic surveys of the Belgian economy. Each edition surveys the major challenges faced by the country, evaluates the short-term outlook, and makes specific policy recommendations. Special chapters take a more detailed look at specific challenges. Extensive statistical information is included in charts and graphs.
This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.
In 2022, SMEs dominated the business enterprise landscape in Belgium, accounting for 99.8% of all firms.
Since 2014, the Flemish government has undertaken a series of reforms of its budgetary system, including the implementation of performance-informed budgeting, which includes both the implementation of spending reviews and performance budgeting. The aim of the reforms is to better integrate policy development and resource allocation and improve the accountability and transparency of the Flemish public sector. This report takes stock of performance-informed budgeting practices in Flanders. It provides an assessment of their key strengths and highlights where improvements can be made. Finally, it includes recommendations to further strengthen the approach to performance-informed budgeting in Flanders.
This chapter provides the international comparison of the performance-informed budgeting practices in Flanders and OECD countries. The chapter provides suggestions on how the Flemish framework can be strengthened. More particularly, the chapter focuses on the link between spending reviews and the budget cycle, the quality of performance information and ways to improve presentation of performance information in budget documents and communicate it to broader audiences. In addition, the chapter sheds light on the role of the parliamentary budget committee and sectoral committees in scrutinising performance information. The chapter concludes with discussion on the administrative capacities to fully engage in performance-informed budgeting reforms in Flanders.
This OECD report is produced under the auspices of the OECD Committee of Senior Budget Officials at the request of the Flemish Department of Budget and Finance. The objective of this OECD report is to assess the current performance-informed budgeting practices in Flanders against OECD best practices and propose concrete recommendations to strengthen the approach to performance-informed budgeting in the region.
Le cadre de budgétisation flamand se distingue par la ferme détermination de la région à appliquer des pratiques de budgétisation axées sur la performance, en accordant une importance particulière à l’amélioration de l’efficacité de l’affectation des ressources grâce à des réexamens des dépenses ainsi qu’aux efforts visant à encourager l’adoption de décisions budgétaires informées grâce à des réformes de la budgétisation axées sur la performance. La budgétisation axée sur la performance est consacrée dans le droit flamand, ce qui souligne encore davantage l’engagement fort de la région en faveur des réformes. Le gouvernement flamand s’est engagé à maintenir des finances publiques saines et à soutenir la croissance structurelle de la région. La Flandre a présenté un plan budgétaire visant à renouer avec un budget équilibré d’ici 2027.
Flanders has laid strong and important foundations for performance informed budgeting practices. This includes the introduction of spending reviews, with the aim to improve the efficiency and accountability of public spending, as well as taking the first steps towards the implementation of performance budgeting. Opportunities exist to further strengthen spending reviews and performance budgeting to ensure it plays a relevant role in budgeting and decision-making, as shown in Table 4.1.
This chapter provides an overview of the current state of the performance-informed budgeting practices in Flanders. It discusses the recent reform efforts, the structure of the budget, medium-term planning practices, availability of performance information. It assesses the broad comprehensive review practices in Flanders, as well as existence of in-depth spending reviews.
The Flemish budgeting framework is distinguished by the region's strong commitment to implement performance-informed budgeting practices, with a significant emphasis on increasing the efficiency of resource allocation through spending reviews and supporting informed budget decisions through performance budgeting reforms. Performance-informed budgeting is legally embedded in Flanders, further emphasising the strong commitment to reform. The Flemish government is committed to maintaining sound public finances and sustaining structural growth in the region. Flanders outlined a budgetary plan for returning to a balanced budget by 2027.
Een onderscheidend kenmerk van het Vlaamse begrotingskader is het sterke engagement van de gewestelijke overheid om prestatiegeïnformeerde begrotingspraktijken toe te passen, met een grote nadruk op het verhogen van de efficiënte toewijzing van middelen via uitgaventoetsingen en het bevorderen van onderbouwde begrotingsbeslissingen door prestatiegerichte begrotingshervormingen. Prestatiegeïnformeerd begroten is in Vlaanderen wettelijk verankerd, wat nogmaals de sterke wil tot hervormen aantoont. De Vlaamse regering hecht veel belang aan gezonde overheidsfinanciën en structurele groei in het gewest. Vlaanderen heeft een begrotingsplan opgesteld om de begroting tegen 2027 terug in evenwicht te krijgen.
This chapter provides an overview of performance budgeting and spending review practices in OECD countries. It discusses the key challenges faced by countries implementing similar reforms.
Gross domestic product (GDP) is the standard measure of the value of final goods and services produced by a country during a period minus the value of imports. This subset of Aggregate National Accounts comprises comprehensive statistics on gross domestic product (GDP) by presenting the three different approaches of its measure of GDP: output based GDP, expenditure based GDP and income based GDP. These three different measures of gross domestic product (GDP) are further detailed by transactions whereby: the output approach includes gross value added at basic prices, taxes less subsidies, statistical discrepancy; the expenditure approach includes domestic demand, gross capital formation, external balance of goods and services; and the income approach includes variables such as compensation of employees, gross operating surplus, taxes and production and imports. Gross domestic product (GDP) data are measured in national currency and are available in current prices, constant prices and per capita starting from 1950 onwards.