Argentina
Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax system.
This working paper compiles detailed information on the presumptive tax regimes existing in a selection of OECD and non-OECD countries, identifies common practices adopted across the countries examined and provides multiple examples of best practices observed in these regimes. These examples can serve as guidance to policy makers and tax administrations to strengthen particular features of the presumptive tax regimes implemented in their jurisdictions. Lastly, the paper highlights the main challenges generally observed in the presumptive tax regimes under study, which might undermine the role of these regimes in incentivising business formalisation and strengthening tax compliance over time.
The Province of Córdoba in Argentina has adopted the Sustainable Development Goals (SDGs) as a holistic framework to promote social inclusion and well-being, and to address its territorial development challenges in an integrated way. Building on the recommendations from the OECD report on “A Territorial Approach to the SDGs in Córdoba, Argentina” (2021), Córdoba’s policies have focused on the following four strategic axes: (i) gender and employment, (ii) education for employment, (iii) housing and access to essential services, and (iv) bridging the digital divide. This paper provides the Province of Córdoba with a set of recommendations to move these axes forward through a comprehensive approach using the SDG lens, including to bridge the digital divide in the labour market, ensure equitable access to services such as quality education, and create an inclusive and supportive environment that empowers women to fully participate in the workforce.
This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
The review examines how higher education institutions are supporting innovation and entrepreneurship in their surrounding communities. The study focuses on eleven universities located in six countries in Latin America: Chile, Colombia, Mexico, Brazil, Argentina and Uruguay.
The study finds that selected institutions are actively supporting entrepreneurs (university students, but also local entrepreneurs) through courses, incubation and acceleration activities. It also shows that universities are actively engaging with external stakeholders in their surrounding communities, to spur innovation through joint-research, organisation of events (such as festivals, competition). It finds that that while COVID-19 pandemic brought about some challenges, universities managed to stay afloat and keep a steady stream of support to entrepreneurs and partners. The review also illustrates the challenges that universities face when developing these activities (lack of funding, unclear regulation for intellectual property development, etc.) and highlights some opportunities that universities should leverage, particularly in the current context.
Los gobiernos pueden utilizar la inteligencia artificial (IA) para diseñar mejores políticas, tomar decisiones más acertadas y específicas y mejorar la comunicación con los ciudadanos y la calidad de los servicios públicos. La región de América Latina y el Caribe (ALC) está tratando de aprovechar el potencial de la IA para promover la transformación digital del sector público. La OCDE, en colaboración con CAF, Banco de Desarrollo de América Latina, preparó este informe para entender la línea base de acciones estratégicas y capacidades para la IA en el sector público; identificar los enfoques y acciones específicas para usar esta tecnología en la construcción de gobiernos eficientes, eficaces y receptivos; e impulsar la colaboración en la búsqueda de una visión regional para la IA en el sector público. Este informe incorpora un balance de las estrategias y compromisos de cada país en torno a la IA en el sector público, incluyendo su alineación con los Principios de IA de la OCDE. También incluye un análisis de los esfuerzos realizados para crear capacidades clave de gobernanza y poner en marcha los facilitadores críticos de la IA en el sector público. Concluye con una serie de recomendaciones para los gobiernos de ALC.
Good governance is a building block for the performance of regulators, including civil aviation authorities. This paper reports the results of a mapping of governance arrangements across 29 civil aviation authorities in Latin American and Caribbean countries, with the International Civil Aviation Organization’s South American and North American, Central American and Caribbean regions.
Applying the methodology of the OECD Indicators on the Governance of Sector Regulators, the results provide a birds-eye view of the independence, accountability and scope of action of participating authorities. This paper explains the indicator methodology, summarises key data points, and presents high-level take aways.
This report compiles comparable tax revenue statistics over the period 1990-2020 for 27 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).
Governments can use artificial intelligence (AI) to design better policies and make better and more targeted decisions, enhance communication and engagement with citizens, and improve the speed and quality of public services. The Latin America and the Caribbean (LAC) region is seeking to leverage the immense potential of AI to promote the digital transformation of the public sector. The OECD, in collaboration with CAF, Development Bank of Latin America, prepared this report to help national governments in the LAC region understand the current regional baseline of activities and capacities for AI in the public sector; to identify specific approaches and actions they can take to enhance their ability to use this emerging technology for efficient, effective and responsive governments; and to collaborate across borders in pursuit of a regional vision for AI in the public sector. This report incorporates a stocktaking of each country’s strategies and commitments around AI in the public sector, including their alignment with the OECD AI Principles. It also includes an analysis of efforts to build key governance capacities and put in place critical enablers for AI in the public sector. It concludes with a series of recommendations for governments in the LAC region.
Muchos países de América Latina han experimentado mejoras en sus ingresos en las últimas décadas, y varios de ellos han entrado en la categoría de países de ingresos altos o medio-altos en términos de métricas convencionales. ¿Acaso se han reflejado estas mejoras económicas en los distintos ámbitos de la vida de las personas? ¿Cómo va la vida en América Latina? Medición del bienestar para la formulación de políticas públicas aborda esta cuestión al presentar datos comparativos del bienestar en América Latina y el Caribe (ALC), centrándose en 11 países de ALC (Argentina, Brasil, Chile, Colombia, Costa Rica, República Dominicana, Ecuador, México, Paraguay, Perú y Uruguay). El informe se basa sobre el Marco de Bienestar de la OCDE y presenta los datos disponibles sobre el bienestar antes y después del inicio de la pandemia, incluyendo condiciones materiales, calidad de vida, recursos para el bienestar futuro y desigualdades. El informe también identifica las prioridades para abordar las deficiencias en materia de bienestar y analiza el uso de marcos de bienestar en la formulación de políticas públicas en América Latina y otras partes del mundo, aportando lecciones sobre qué se necesita para que el bienestar de las personas sea el eje central de las actuaciones de los gobiernos. Este documento se ha elaborado en el marco del Mecanismo Regional de la UE para el Desarrollo en Transición para América Latina y el Caribe.
Many Latin American countries have experienced improvements in income over recent decades, with several of them now classified as high-income or upper middle-income in terms of conventional metrics. But has this change been mirrored in improvements across the different areas of people’s lives? How’s Life in Latin America? Measuring Well-being for Policy Making addresses this question by presenting comparative evidence for Latin America and the Caribbean (LAC) with a focus on 11 LAC countries (Argentina, Brazil, Chile, Colombia, Costa Rica, the Dominican Republic, Ecuador, Mexico, Paraguay, Peru and Uruguay). Spanning material conditions, quality of life, resources for future well-being, and inequalities, the report presents available evidence on well-being both before and since the onset of the pandemic, based on the OECD Well-being Framework. It also identifies priorities for addressing well-being gaps and describes how well-being frameworks are used in policy within Latin America and elsewhere around the world, providing lessons for governments on what is needed to put people’s well-being at the centre of their action. The report is part of the EU Regional Facility for Development in Transition for Latin America and the Caribbean.
Using household data from 15 countries in Latin America and Africa, this paper explores linkages between informality and education-occupation matching. The paper applies a unified methodology to measuring education-occupation mismatches and informality, consistently with the international labour and statistical standards in this area. The results suggest that in the majority of low- and middle-income developing countries with available data, workers in informal jobs have higher odds of being undereducated as compared to workers in formal jobs. Workers in formal jobs, in contrast, have higher chances of being overeducated. These results are consistent for dependent as well as for independent workers. They also hold for men and for women according to the gender-disaggregated analysis. Moreover, in the majority of countries considered in this paper, the matching-informality nexus is also related to the extent of informality in a given area: in labour markets with higher informality, informal workers in particular have a higher chance of being undereducated. The paper discusses policy implications of these findings.
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 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Argentina.
The province of Córdoba, Argentina, uses the SDGs as a framework to promote social inclusion and well-being. Providing affordable housing, addressing the gender gap in unemployment, reducing air pollution, and improving water quality are key priorities to advance regional development in the province. The SDGs provide a holistic framework to address these challenges in an integrated way and can help to identify the drivers of social inclusion in the province of Córdoba. The province has undertaken a multi-stakeholder engagement process, which has led to five strategic lines of action for the achievement of the SDGs in Córdoba to: i) build a vision of multidimensional economic development for the province, ii) bridge the housing supply gap and foster sustainable construction, iii) generate decent work for the most excluded, iv) implement a sustainable water management system and v) deepen the process of coordination and transparency in policymaking.
This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Argentina. It refers to Phase 1 only (Legal and Regulatory Framework).