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L’objet de cette nouvelle édition des Perspectives des transports du FIT est d’étudier comment la demande de transport et les émissions de dioxyde de carbone (CO₂) évolueront à l’échelle mondiale d’ici 2050 en fonction des mesures mises en œuvre. L’analyse porte sur l’activité de transport de personnes et de marchandises, tous modes confondus, et sur trois problématiques en particulier : les politiques de transport destinées à rendre les villes plus vivables ; les décisions relatives aux investissements dans les infrastructures selon différents scénarios d’action ; et la disparité régionale des incidences de l’action publique.
Cette étude de l’évolution future des transports repose sur deux scénarios d’action élaborés à l’aide des modèles du FIT. Le scénario d’ambitions inchangées repose sur l’hypothèse du maintien de la trajectoire actuelle en matière de politique de décarbonation des transports et décrit les conséquences à en attendre pour les trente prochaines années, notamment sur la demande de transport et le niveau des émissions de CO₂. Le scénario d’ambitions élevées, en revanche, montre les incidences à prévoir de politiques de nature à accélérer la décarbonation du secteur des transports.
Le chapitre 1 permet de replacer l’initiative IISF dans un paysage de la fiscalité et du développement qui évolue rapidement. Le chapitre 2 dresse un état des lieux des programmes et des activités de l’IISF. Le chapitre 3 renseigne sur les domaines actuels et futurs couverts par l’assistance technique de l’IISF. Le chapitre 4 met en lumière les résultats obtenus au cours de l’année écoulée. Le chapitre 5 décrit la participation de l’IISF aux grands événements internationaux et ses efforts de communication. Enfin, le chapitre 6 expose le plan de travail élaboré pour l’année à venir et fait le point sur la réalisation des objectifs de l’an dernier.
This report looks back at TIWB’s achievements from July 2022 to December 2023. Chapter 1 describes TIWB in the evolving international taxation and development context. Chapter 2 discusses TIWB programmes and operations. Chapter 3 provides information on current and future areas of TIWB technical assistance. Chapter 4 highlights results obtained over the past year. Chapter 5 describes TIWB participation at international events and the initiative’s communication efforts. Finally, Chapter 6 sets out the work plan for the year and provides an overview of the previous year’s objectives and performance.
En el capítulo 1, se describe el papel de IFSF en el contexto cambiante de la fiscalidad internacional y el desarrollo. En el capítulo 2, se tratan los programas y las operaciones de IFSF. En el capítulo 3, se ofrece información sobre los ámbitos actuales y futuros de la asistencia técnica de IFSF. En el capítulo 4, se destacan los resultados obtenidos durante el último año. En el capítulo 5, se describe la participación de IFSF en eventos internacionales y los esfuerzos de comunicación de la iniciativa. Por último, en el capítulo 6, se expone el plan de trabajo para el año y ofrece una visión general de los objetivos y resultados del año anterior.
Since joining the EU in 2013, Croatia’s macroeconomic performance has improved significantly. At the same time, large demographic and socio-economic disparities across Croatian regions persist. These trends provide the backdrop against which Croatia has reformed its legislative and strategic planning framework for regional development. Such reforms culminated in the adoption of the National Development Strategy 2030, which includes balanced regional development among its main long-term objectives. They have also led to the creation of regional development agencies, and the design of development plans at the county and local levels.
This report assesses the extent to which Croatia’s multi-level governance system is supporting its regional development objectives. In particular, it provides an overview of the country’s regional development performance on several demographic, economic and well-being indicators. From there, it considers how the regional development reforms adopted since 2014 affect the ability of national and subnational governments to design, implement, fund, monitor and evaluate place-based regional development plans. Finally, this report provides practical recommendations to help national and subnational policy makers develop and implement strategic frameworks to meet their territorial development objectives and deliver tangible results to communities across the country.
Ce glossaire définit les concepts et les termes couramment utilisés dans l'évaluation et la gestion axée sur les résultats. Il offre une compréhension commune pour soutenir la conception, la gestion, le suivi et l'évaluation des interventions pour le développement durable. En tant que document de référence, il est utile pour ceux qui commandent, gèrent ou conduisent des évaluations, ainsi que pour les personnes impliquées dans le développement, la gestion et la mise en œuvre de stratégies ou de programmes. Bien qu'initialement développé pour la coopération internationale au développement, le glossaire peut être appliqué dans n'importe quel domaine de la politique publique et est également utile pour la société civile, les universités et d'autres acteurs non étatiques.
Cette deuxième édition comprend un contenu mis à jour, y compris de nouvelles définitions pour les critères d'évaluation largement utilisés - pertinence, cohérence, efficacité, efficience, impact et durabilité -, approuvés par le Comité d'aide au développement de l'OCDE en 2019. Elle fournit également des mises à jour mineures du texte original pour refléter les bonnes pratiques actuelles. Comme les concepts et le langage évoluent constamment, le document sera revu et mis à jour en temps voulu.
Students face a future filled with uncertainty and change. For education systems to continue to remain relevant, they must empower students to navigate these changes and succeed in the future by equipping them with the requisite knowledge, skills, attitudes and values. Teachers are key enablers of this endeavour, and it is imperative that governments and teacher organisations collaborate to support teachers in exploring and enacting pedagogies, and designing learning environments that support student attainment of future-ready competencies, through policies, processes and teacher professional development.
Social and Emotional Skills for Better Lives presents results from the OECD’s Survey on Social and Emotional Skills (SSES) 2023. SSES is the largest international effort to collect data on these skills among 10- and 15-year-old students.
The report explores how the following skills differ by socio-demographic groups and how they relate to key life outcomes: task performance skills (persistence, responsibility, self-control and achievement motivation); emotional regulation skills (stress-resistance, emotional control and optimism); engaging with others skills (assertiveness, sociability and energy); open-mindedness skills (curiosity, creativity and tolerance); and collaboration skills (empathy and trust).
The results show that students’ social and emotional skills – or 21st century skills – are linked to better life outcomes, including academic success, greater life satisfaction, healthier behaviours, less test and class anxiety, and more ambitious career plans. The Survey also finds that these skills are inequitably distributed among students by age, gender, and socio-economic background.
SSES 2023 was conducted in Bulgaria, Chile, Peru, Spain, Mexico, Ukraine, Bogotá (Colombia), Delhi (India), Dubai (United Arab Emirates), Emilia-Romagna (Italy), Gunma (Japan), Helsinki (Finland), Jinan (China), Kudus (Indonesia), Sobral (Brazil) and Turin (Italy). Results are compared to SSES 2019, which took place before the COVID-19 pandemic.
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion (GloBE) Rules are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. The Commentary to the GloBE Rules was originally released by the Inclusive Framework in March 2022. The Commentary explains the intended outcomes under the GloBE Rules, clarifies the meaning of certain terms and illustrates the application of the rules to certain fact patterns. This Consolidated Commentary incorporates Agreed Administrative Guidance that has been released by the Inclusive Framework since March 2022 up until December 2023. It provides tax administrations and taxpayers with guidance on the interpretation and application of the GloBE Rules in order to promote a consistent and common interpretation and application of those that will facilitate coordinated outcomes for both tax administrations and MNE Groups.
Russia’s war of aggression against Ukraine has led to higher energy prices and disruptions in trade and supply chains, weighing on economic growth. Economic convergence had already slowed down before the pandemic, calling for accelerating structural reforms. Rising spending pressures related to defence, internal security, health and old age poverty need to be addressed by raising spending efficiency and tax revenue, while the tax burden should be shifted from labour towards other income, property, and environmental taxes. Continuing to improve the capacity of the public sector, fostering investment and innovation and addressing skilled labour shortages are key for raising potential growth. Low credit supply is a main factor for weak investment and should be tackled by fostering competition and deepening capital markets. High informality, which hinders access to finance and distorts the level playing field, should be addressed by reducing labour taxes for low-wage earners, improving tax enforcement and continuing to fight corruption. Strengthening the power of the Competition Council to enforce competitive neutrality of state-owned enterprises and challenge regulation that restricts competition would help to foster business dynamism and innovation. Addressing skilled labour shortages will require facilitating skilled migration and investing more in human capital.
SPECIAL FEATURE: RAISING INVESTMENT TO SUPPORT GROWTH
Cette publication annuelle contient des informations détaillées sur les impôts payés sur les salaires dans les pays de l’OCDE. L'édition de cette année se concentre sur les incitations fiscales pour les seconds apporteurs de revenus dans l'OCDE et sur la façon dont la politique fiscale peut contribuer aux écarts entre les hommes et les femmes sur le marché du travail. Pour l'année 2023, le rapport couvre également les impôts sur le revenu et les cotisations de sécurité sociale payés par les salariés, les cotisations de sécurité sociale et taxes sur les salaires versés par leurs employeurs, et les transferts en espèces perçus par les travailleurs. L’objectif est de montrer comment ces taxes et prestations sont calculées dans chaque pays membre et d’examiner leurs impacts sur le revenu des ménages. Les résultats permettent aussi de faire des comparaisons internationales quantitatives des coûts de main-d’œuvre et de la situation globale vis-à-vis de l’impôt et des prestations des célibataires et des familles à différents niveaux de revenus. Cette publication présente des taux effectifs moyens et marginaux d’imposition sur les coûts de main-d’œuvre pour huit types de ménages représentatifs dont le niveau du salaire et la composition diffèrent (célibataires, parents isolés, couples avec un ou deux salaires et avec ou sans enfant). Les taux moyens d’imposition mettent en évidence le pourcentage de la rémunération brute ou des coûts de main-d’œuvre représenté par les impôts et les prélèvements sociaux, avant et après transferts en espèces, et les taux marginaux d’imposition correspondent à la partie d’une augmentation minime de la rémunération brute ou des coûts de main-d’œuvre reversée sous la forme d’impôts.
Les informations détaillées par pays sont disponibles en anglais seulement.
This annual publication provides details of taxes paid on wages in OECD countries. This year’s edition focuses on fiscal incentives for second earners in the OECD and how tax policy might contribute to gender gaps in labour market outcomes. For the year 2023, the report also examines personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies.
De OESO-richtlijnen voor multinationale ondernemingen inzake maatschappelijk verantwoord ondernemen zijn aanbevelingen van regeringen aan multinationale ondernemingen. Zij hebben tot doel de positieve bijdrage die ondernemingen kunnen leveren aan de economische, ecologische en sociale vooruitgang aan te moedigen en negatieve gevolgen die verband kunnen houden met hun activiteiten, producten en diensten tot een minimum te beperken. De Richtlijnen bestrijken alle belangrijke gebieden van bedrijfsverantwoordelijkheid, waaronder mensenrechten, arbeidsrechten, milieu, omkoping, consumentenbelangen, openbaarmaking, wetenschap en technologie, mededinging en belastingen. Editie 2023 van de Richtlijnen bevat geactualiseerde aanbevelingen voor maatschappelijk verantwoord ondernemen op belangrijke gebieden, zoals klimaatverandering, biodiversiteit, technologie, bedrijfsintegriteit en gepaste zorgvuldigheid in toeleveringsketen, alsook geactualiseerde uitvoeringsprocedures voor de Nationale Contactpunten voor maatschappelijk verantwoord ondernemen.
Ce rapport analyse le cadre législatif et institutionnel en France relatif à la transparence et à l’intégrité des activités d’influence étrangère. Il identifie ainsi des pistes d’actions concrètes adaptées au contexte français pour rendre les activités d’influence étrangère plus transparentes, décourager les tentatives d’ingérences étrangères effectuées notamment au travers d’activités de lobbying et d’influence opaques, et veiller à ce que le contrôle des mobilités public-privé prenne mieux en compte ce risque.
This report analyses the legislative and institutional framework in France relating to the transparency and integrity of foreign influence activities. It identifies concrete policy measures adapted to the French context to make foreign influence activities more transparent, and to discourage foreign interference attempts that are made notably through opaque lobbying and influence activities. It also ensures that the risk of foreign interference is better taken into account when public officials move between the public and private sectors.
This report provides insights on applying behavioural insights to improve public integrity in the public administration of the Slovak Republic. This report illustrates, through a stepwise application of the OECD BASIC toolkit, how corruption risk management policies can be improved through the identification and analysis of undesired behaviours, and through the design and testing of strategies to change these behaviours. Specifically, a randomised controlled trial was employed to test the effect of two behaviourally informed strategies to improve risk communication in the public administration. The results provided novel empirical evidence that: 1) providing support to public servants to better understand risks; and 2) exposing public servants to good leadership examples can improve their propensity to communicate risks. Moreover, it was found that feeling safe, trusting and being aware of risk communication channels also play an important role in improving risk communication. Based on the findings, this report provides recommendations to improve the risk management system of the Slovak Republic and inform the discussion on the upcoming National Anti-corruption Strategy, contributing to advancing the country’s efforts in curbing corruption.
From steering decision-making in times of complexity to stewarding cross-cutting policies and guiding good practices across the public administration, centres of government (CoGs) play an important role in achieving government ambitions. CoGs have recently found themselves under pressure to help navigate increasingly complex policy challenges in an environment characterised by multiple crises, polarisation and declining trust in public institutions. This compendium gathers and shares practices and experiences of CoGs in undertaking their various roles and functions. It describes the mechanisms CoGs use in roles such as bridging the political-administrative interface, stewarding cross-cutting policies, guiding public administration reform, and engaging with citizens and other stakeholders. Finally, it discusses the lessons learnt and key enablers that emerge from the experiences. This compendium serves CoG leaders and government officials who seek to better understand the role of the centre in contributing to better outcomes for citizens and society.
This Glossary defines concepts and terms commonly used in evaluation and results-based management. It provides a shared understanding to support the design, management, monitoring and evaluation of interventions for sustainable development. As a reference document, it is helpful for those commissioning, managing, or conducting evaluations, as well as people involved in strategy or programme development, management and implementation. While originally developed for international development co-operation, the Glossary can be applied in any field of public policy and is also useful for civil society, academia, and other non-state actors.
This second edition includes updated content, including new definitions for the widely used evaluation criteria – relevance, coherence, effectiveness, efficiency, impact and sustainability – endorsed by the OECD Development Assistance Committee in 2019. It also provides minor updates to the original text to reflect current good practice. As concepts and language are constantly evolving, the document will be revisited and updated in due course.
This new web format for Environment at a Glance Indicators provides real-time interactive on-line access to the latest comparable OECD-country data on the environment from the OECD Core Set of Environmental Indicators – a tool to evaluate environmental performance in countries and to track the course towards sustainable development. The web version allows users to play with the data and graphics, download and share them, and consult and download thematic web-books. These indicators provide key messages on major environmental trends in areas such as climate change, biodiversity, water resources, air quality, circular economy and ocean resources. They are accompanied by a short Environment at a Glance report that presents a digest of the key messages stemming from the indicators.
This Glossary defines concepts and terms commonly used in evaluation and results-based management. It provides a shared understanding to support the design, management, monitoring and evaluation of interventions for sustainable development. As a reference document, it is helpful for those commissioning, managing, or conducting evaluations, as well as people involved in strategy or programme development, management and implementation. While originally developed for international development co-operation, the Glossary can be applied in any field of public policy and is also useful for civil society, academia, and other non-state actors.
This second edition includes updated content, including new definitions for the widely used evaluation criteria – relevance, coherence, effectiveness, efficiency, impact and sustainability – endorsed by the OECD Development Assistance Committee in 2019. It also provides minor updates to the original text to reflect current good practice. As concepts and language are constantly evolving, the document will be revisited and updated in due course.