Ce rapport reflète la coopération de l’OCDE avec l’Afrique en matière fiscale et l’importance de l’agenda fiscal international pour les économies africaines. Il aborde les efforts relatifs à la mobilisation des ressources intérieures (MRI) dans le cadre des objectifs et des priorités de la politique africaine, notamment l’Agenda 2063 de l’union africaine, et les actions à entreprendre pour permettre de poursuivre la MRI en Afrique. Ce rapport analyse l’implication africaine dans les débats concernant l’impôt sur les sociétés et la manière dont la participation africaine pourrait être davantage améliorée au niveau de la définition des politiques et des discussions techniques. Plus particulièrement, il montre comment les voix africaines ont façonné la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie et aborde les bénéfices que les pays africains peuvent en retirer ainsi que les défis liés à sa mise en œuvre. De plus, le rapport présente un aperçu des initiatives de l’OCDE visant à soutenir le renforcement des capacités en matière fiscale en Afrique, dont beaucoup ont été menées en partenariat avec d’autres organisations internationales et régionales. Enfin, ce rapport aborde l’agenda de politique fiscale d’une manière plus générale, y compris la TVA, la transparence fiscale, la délinquance fiscale, la numérisation des administrations fiscales, ainsi que la fiscalité et l’informalité. Ce rapport a été préparé par l’OCDE pour alimenter les débats ayant lieu lors de la Table ronde pour l’Afrique en octobre 2023 à Marrakech, organisée par les ministres des Finances et les gouverneurs de banque centrale du G7.
This report reflects on the OECD’s co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union’s Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD’s initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
Ces orientations stratégiques résultent du programme de travail pluriannuel du Comité d’aide au développement sur les flux financiers illicites (FFI) dans le négoce de produits pétroliers. Elles visent à proposer, au titre de l’aide publique au développement (APD), un ensemble de mesures utiles, réalistes et applicables pour lutter contre les FFI dans le négoce de produits pétroliers. L’objectif est d’accroître la mobilisation des ressources intérieures au profit des populations qui vivent dans les pays en développement producteurs de pétrole, et de favoriser l’intégrité dans le cadre de la transition énergétique, en particulier pour le commerce de carbone.
This Policy Guidance is a product of the Development Assistance Committee’s multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
By 2050, the global population living in cities is projected to reach 5 billion, growing from 3.5 billion in 2015. Massive investment in infrastructure will be needed to accommodate this growth, and to adapt infrastructure to climate change and benefit from the digital transition. This report explores three ways to meet this challenge. Firstly, it outlines how new forms of urban planning can help to mobilise private finance for inclusive, resilient and sustainable urban investment. Secondly, it explores how leveraging private investment can help to strengthen cities capacity to support needed investment in a tighter fiscal environment. Finally, it considers the potential opportunities and challenges for mobilising sustainable finance – green, social and sustainable bonds and loans, sustainability-linked bonds and catastrophe bonds – for infrastructure investment by City Governments. The report also includes 17 short case studies from 12 countries that demonstrate innovative practices for creating the Cities of Tomorrow.
This report is the third focused assessment of tax and development issues produced for G20 Finance Ministers and Central Bank Governors. It takes stock of progress by developing countries in the context of their engagement with the OECD/G20 Inclusive Framework, an international collaboration of over 140 countries and jurisdictions working together to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment. Building on the 2022 Roadmap on Developing Countries and International Tax, the report refines and focuses on the range of actions to be undertaken in support of developing countries’ key international tax priorities, including, in particular, the internationally agreed standards on
Country-by-Country reporting and the Global Anti-Base Erosion (GloBE) Rules which will put in place a global minimum tax for large multinational enterprises.
Ce rapport est la troisième évaluation ciblée sur les questions de fiscalité et de développement réalisée à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20. Il fait le point sur les progrès réalisés par les pays en développement dans le cadre de leur engagement avec le Cadre inclusif OCDE/G20, une collaboration internationale de plus de 140 pays et juridictions qui travaillent ensemble pour lutter contre l'évasion fiscale, améliorer la cohérence des règles fiscales internationales et assurer un environnement fiscal plus transparent. S'appuyant sur la Feuille de route 2022 sur les pays en développement et la fiscalité internationale, le rapport précise et concentre l'éventail des actions à entreprendre pour soutenir les principales priorités des pays en développement en matière de fiscalité internationale, notamment les normes convenues au niveau international sur la déclaration pays par pays ainsi que les règles mondiales de lutte contre l'érosion de la base d'imposition (GloBE) qui mettront en place un impôt minimum mondial pour les grandes entreprises multinationales.
This publication responds to the need for practical guidance for evaluators, evaluation managers, and programme staff to incorporate a human rights and gender equality lens into the six OECD evaluation criteria: relevance, coherence, effectiveness, efficiency, impact, and sustainability.
It aims to support evaluators and evaluation managers in the design, management and delivery of credible and useful evaluations that assess whether and how interventions contribute to realising human rights and gender equality – both, interventions with explicit human rights related objectives and those without. It also provides broader guidance to programme staff in applying the six criteria with a human rights and gender equality lens at the outset of an intervention and addresses the main considerations and challenges in doing so.
This toolkit offers practical guidance to adherents to the OECD Development Assistance Committee (DAC) Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance. It helps them implement the Recommendation’s provisions pertaining to strengthening local ownership and partner-country civil society as independent development and humanitarian actors.
Better understanding multi-level governance frameworks and the scale of subnational government fiscal space can help countries cope with the different crisis and shocks, including the COVID-19 pandemic and Russia's aggression against Ukraine, but also address megatrends and persistent and long-standing spatial disparities. Increasing the knowledge on multi-level governance and subnational finance is also key to implement and monitor the Sustainable Development Goals.
After two previous editions in 2016 and 2019, the OECD-UCLG World Observatory on Subnational Government Finance and Investment (SNG-WOFI) has become the largest international knowledge repository on subnational government structure and finance ever produced. It provides reliable and comparable information on multi-level governance frameworks, decentralisation and territorial reforms, subnational government responsibilities, fiscal decentralisation, and covers dozens of indicators on subnational expenditure, investment, revenue and debt.
The 2022 synthesis report presents internationally comparable data and analysis for 135 countries and provides insights into ways to strengthen the resilience of subnational public finance. It also offers a specific focus on the impact of the pandemic on subnational governments, the territorial dimension of recovery plans, property taxation systems, innovative subnational budgeting practices, subnational public-private partnerships, and a special chapter dedicated to 31 Least Developed Countries.
Cette Feuille de route constitue un suivi du rapport au G20 de 2021 sur les pays en développement et le Cadre inclusif de l’OCDE et du G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS). Elle tient compte des progrès réalisés depuis 2021 et établit les principales priorités. Le rapport présente également une feuille de route permettant d’orienter les initiatives prises par les membres du G20 intéressés et d’autres parties prenantes, afin d’aider les pays en développement à optimiser les bénéfices d’un engagement multilatéral en matière de fiscalité internationale, et de capitaliser sur les avancées réalisées en termes de politique et d’administration fiscales visant à soutenir la réalisation des Objectifs de développement durable.
This Roadmap provides a follow-up to the 2021 report to the G20 on Developing Countries and the OECD/G20 Inclusive Framework on BEPS. It takes stock of progress since 2021 and sets out key priorities. It also provides a Roadmap to guide actions by interested G20 members and other stakeholders to help developing countries to maximise the benefits of multilateral engagement on international tax, and capitalise on advances in tax policy and tax administration to support the achievement of the Sustainable Development Goals.
The report Tax Capacity Building: A Practical Guide to Developing and Advancing Tax Capacity Building Programmes aims to assist tax administrations globally in advancing their tax capacity building programmes by describing good practices, by looking at tools and approaches that improve co-ordination, and by sharing knowledge. While the report primarily focuses on the development of a tax administration’s own capacity-building programme, elements of this report may also prove useful to those providing other forms of assistance, for example, through the support of programmes undertaken by the domestic development agency or through the support of regional or multilateral initiatives.
تساعد هذه المبادئ المنشورة عام 2019 مقدمي خدمات التنمية والتعاون الإنساني في التغلب على التحديات المعقدة للوصول إلى النتائج المتوقعة فيما يتعلق بالتنمية المستدامة. وبناءً على مبادئ الإدارة من أجل نتائج التنمية التي أقرتها وكالات التنمية في المائدة المستديرة حول النتائج والتي عقدت في مراكش (فبراير 2004) فقد أقرت مجموعة من الممارسات المتجددة والتي تأخذ في عين الاعتبار السياق العالمي المتغير وتوسيع مجموعة الجهات الفاعلة.
Apporter des réponses efficaces et conjointes aux cas de corruption est une tâche complexe pour les donneurs. Elle nécessite une gestion prudente des tensions potentielles et des compromis nécessaires. Ces orientations opérationnelles ont pour but de les aider, ainsi que leur personnel opérant dans les pays qui reçoivent de l’aide publique au développement (APD), à formuler des réponses coordonnées aux allégations de faits de corruption importante. Elles fournissent un ensemble de questions illustratives pour faciliter une réponse conjointe et rapide en cas d’incidents de corruption, afin d'éviter des réactions lentes, contradictoires ou mal informées, et servent d'outil pratique pour la mise en œuvre de la Recommandation du Conseil de l'OCDE à l'intention des acteurs de la coopération pour le développement sur la gestion du risque de corruption.
Enabling effective, joint donor responses to corruption is a complex task that requires careful management of potential tensions and trade-offs. This guidance helpsdevelopment agencies and their staff operating in countries that receive official development assistance (ODA) to formulate co-ordinated responses to allegations of significant corruption. It provides a set of illustrative questions to facilitate joint donor responses in the immediate aftermath of incidents of corruption, so as to prevent slow, contradictory or ill-informed reactions. It serves as a practical tool for implementing the OECD Council Recommendation for Development Co-operation Actors on Managing the Risk of Corruption.
Llevar a cabo respuestas conjuntas y eficaces contra la corrupcion es una tarea compleja para los donantes que requiere una gestion cuidadosa de las posibles tensiones y compromisos necesarios. Esta guía practica ayuda a las agencias de desarrollo y a su personal que opera en países que reciben ayuda oficial al desarrollo (AOD) a formular respuestas coordinadas ante alegaciones de corrupcion significativa. Proporciona una serie de preguntas ilustrativas para facilitar las respuestas conjuntas de los donantes al tener conocimiento de un presunto casode corrupcion, con el fin de evitar reacciones lentas, contradictorias o mal informadas. La guia sirve como herramienta practica para aplicar la Recomendacion del Consejo de la OCDE para los actores de la cooperacion al desarrollo sobre la gestión del riesgo de corrupción.
Delivering the 2030 Agenda and the Paris Agreement will require all sources of finance — public and private — to be scaled up and aligned with sustainable development. Blended finance can play an essential role in unlocking and channelling commercial finance towards sustainable development in developing countries. However, it remains a relatively new tool in development co-operation. While many donors have well-established blended finance programs, others are just now starting to deploy blended finance. The OECD DAC Blended Finance Guidance is a policy tool to help all providers of development finance — donor governments and agencies, multilateral donors, philanthropies and other stakeholders — to put the Blended Finance Principles into practice and effectively design and implement blended finance programs. Approved by the DAC in September 2020, the Guidance outlines policy recommendations and provides good practice examples as well as practical checklists and key references on blended finance. The Guidance is the result of an extensive, multi-stakeholder consultation process, involving international experts, practitioners and researchers. The Guidance ultimately aims to enhance the growth and improve the quality of finance that is mobilised and invested in sustainable development in developing countries.
A growing number of investors and corporates aim at coupling financial returns in developing countries with positive social, economic and environmental impacts. However, the way they measure those impacts can be at odds with actual managing practices, and important aspects such as transparency, the protection of human rights and local stakeholder consultation are not systematically taken into account. In order to help mend these gaps, the OECD-UNDP Impact Standards for Financing Sustainable Development (IS-FSD) provide a framework for donors, development finance institutions and their private sector partners to make financial decisions and manage projects in ways that generate a positive impact on sustainable development, and improves the transparency of development results.
The Standards, approved by the OECD Development Assistance Committee in March 2021, constitute a best practice guide and self-assessment tool. They are built around four areas: Strategy, management approach, transparency and governance.
Esses Princípios de 2019 ajudam os provedores de desenvolvimento e cooperação humanitária a enfrentar desafios complexos para alcançar os resultados esperados em termos de desenvolvimento sustentável. Com base nos princípios de Gestão para Resultados de Desenvolvimento endossados por agências de desenvolvimento na mesa redonda internacional sobre resultados em Marrakesh (fevereiro de 2004), eles estabelecem uma prática renovada que leva em consideração o contexto global em mudança e o conjunto crescente de atores.