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Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful preferential tax regimes to attract mobile activities. Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases, such as labor and consumption, thus adversely affecting employment and undermining the fairness of tax structures.
The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. To achieve this, OECD Member governments have developed "Guidelines on Harmful Preferential Tax Regimes". These Guidelines will discourage the spread of harmful preferential tax regimes and encourage countries with such regimes to eliminate them. To counteract both tax havens and harmful preferential tax regimes, Member governments have also agreed to pursue vigorously the implementation of the other Recommendations in the Report, including entering into a dialogue with non-member countries.
A probing report on the harm caused by hard-core cartels, on progress made in combating them, and on the challenges that lie ahead. Since adoption of its 1998 recommendation on effective action against hard-core cartels, the OECD has been leading an international effort to restrict their activities. This report reviews progress in combating hard-core cartels notably through strengthened sanctions against companies and individuals. It also quantifies the harm cartels cause and identifies improved methods of investigation. Despite recent progress in several jurisdictions, much remains to be done and this report outlines and identifies the challenges that lie ahead.
The spectacular success of several well-known new ventures in technological fields, which in little more than a decade have jumped from the state of start-ups to that of top international businesses, has pointed to innovation as a key factor in the high growth of firms. These high-growth enterprises often drive job creation and innovation, so policy makers are increasingly making such companies a key focus. Specifically, how can government policy foster the creation of more high-growth enterprises; what are the growth factors, and how can they be leveraged; what are the appropriate ways to provide such support?
To help answer these questions, this report presents findings from two new research studies: (1) reports from 15 countries (Australia, Brazil, Canada, Chile, Czech Republic, Finland, France, Italy, Japan, Mexico, Netherlands, Portugal, Spain, Switzerland and Tunisia) that provide interesting insights into the operations of and challenges faced by high-growth enterprises; (2) a policy survey by the OECD Working Party on SMEs and Entrepreneurship, which reviewed more than 340 programmes that policy makers in 24 countries have put in place to support the growth of enterprises.
Some of this report’s findings may surprise: any firm can be a growth company; growth is almost always a temporary phase; high-growth small firms are funded mostly by debt, not equity. These and many more insights are summarised and analysed, providing policy makers with ideas on how to power growth at the firm level.
The contracting out of government functions and services to external providers is an established practice in many developed and developing countries. On the one hand, it can offer essential support to states that have to deliver basic services urgently; on the other, it risks bypassing governments and undermining their long-term recovery. The OECD’s Partnership for Democratic Governance was formed in 2007 to gather evidence on this issue.
This handbook does not take a view for or against contracting out; nor is it a technical manual. The handbook is for field practitioners and government policy makers in countries that are either emerging from conflict or are otherwise considered to be fragile. Its aim is to help them make more informed choices about the types of contracting that are best suited to their country. It is a tool to assess whether contracting out might be a possible way forward – either temporarily or over a longer period of time – for delivering a core service (such as basic education, healthcare, water and sanitation) or a government function (such as managing public finances and human resources). The handbook illustrates these points with the aid of case studies ranging from Afghanistan to Haiti and Liberia.
Todos los gobiernos de la OCDE desean brindar a los padres y las madres más opciones respecto a sus decisiones laborales y familiares. Esta obra explora las diferentes maneras en que los gobiernos apoyan a las familias. Busca responder a interrogantes como: ¿está aumentando el gasto en beneficios para las familias, y cómo cambia según la edad de los niños? ¿La crisis afectó el apoyo público a las familias? ¿Cuál es la mejor manera de asesorar a los adultos para que tengan el número de hijos que desean? ¿Cuáles son los efectos de los programas de licencia por paternidad/maternidad en la oferta de mano de obra de mujeres y en el bienestar de los niños? ¿Son los costos de cuidado infantil un obstáculo para que los padres o las madres trabajen, y pueden ayudar opciones flexibles de los lugares de trabajo? ¿Cuál es el mejor periodo para que las madres regresen a laborar tras haber dado a luz? ¿Cuáles son las mejores políticas para reducir la pobreza entre los padres o las madres solteros?
El informe proporciona un diagnóstico y recomendaciones de políticas en apoyo a la reforma de la gestión del agua en México. Analiza los desafíos de implementación e identifica buenas prácticas en cuatro áreas clave, consideradas motores esenciales del cambio : gobernabilidad multinivel; gobernabilidad de cuencas; eficiencia económica y sustentabilidad financiera; y marco regulatorio de los servicios de agua y saneamiento. Esta publicación es el resultado de un diálogo de políticas públicas de un año entre la OCDE y México siguiendo la adopción del Agenda del Agua 2030 como visión estratégica de largo plazo para el sector.
Das Handbuch liefert praktische Hinweise, die den zuständigen Bediensteten der Steuerverwaltung dabei helfen sollen, auffällige Zahlungen zu identifizieren, bei denen es sich wahrscheinlich um Bestechungsgelder an ausländische Amtsträger handelt, damit die Versagung der steuerlichen Abzugsfähigkeit durchgesetzt werden kann, sowie Schmiergeldzahlungen aufgedeckt und den für die Strafverfolgung zuständigen Stellen des jeweiligen Landes gemeldet werden können.
This report presents the findings and recommendations from analysis conducted by the OECD as part of the OECD-Hungary Strategic Partnership for Public Administration Reform. Through this initiative, the OECD has supported the government of Hungary in putting in place some of the key building blocks of a “strategic state”. The report’s recommendations can be expected to contribute to strengthening the efficiency, effectiveness, transparency and integrity of the public administration and contribute to supporting sustainable and inclusive growth and development in Hungary.
All countries are investing in health data. There are however significant cross-country differences in data availability and use. Some countries stand out for their innovative practices enabling privacy-protective data use while others are falling behind with insufficient data and restrictions that limit access to and use of data, even by government itself. Countries that develop a data governance framework that enables privacy-protective data use will not only have the information needed to promote quality, efficiency and performance in their health systems, they will become a more attractive centre for medical research. After examining the current situation in OECD countries, a multi-disciplinary advisory panel of experts identified eight key data governance mechanisms to maximise benefits to patients and to societies from the collection, linkage and analysis of health data and to, at the same time, minimise risks to the privacy of patients and to the security of health data. These mechanisms include coordinated development of high-value, privacy-protective health information systems, legislation that permits privacy-protective data use, open and transparent public communication, accreditation or certification of health data processors, transparent and fair project approval processes, data de-identification and data security practices that meet legal requirements and public expectations without compromising data utility and a process to continually assess and renew the data governance framework as new data and new risks emerge.
This review focuses on the objectives and direction of the State Territorial Administration Reform (STAR) that the Government of Hungary launched in 2010. It provides an evidence-based evaluation of the current state of the reform and identifies steps that can be taken to improve territorial-administration governance and improve service delivery. The review presents practical recommendations to strengthen the structures, processes and resources of the territorial state administration, including opportunities for co-ordination and collaboration between the central, territorial and local self-government administration.
El Gobierno de México, bajo el liderazgo del Presidente Enrique Peña Nieto, diseñó el paquete de reformas más ambicioso que la OCDE ha presenciado en años recientes. Después forjó el consenso político necesario para refrendarlo mediante el inusitado Pacto por México; promovió la aprobación de estas y otras reformas en el Congreso; y comenzó a ponerlas en marcha. A través de esta batería de reformas se abordaron problemas en áreas de política pública que habían esperado cambios profundos durante décadas; en el mercado laboral, la educación, el trabajo, los impuestos, las telecomunicaciones, el sector energético y el sistema judicial, entre otras. México todavía afronta retos importantes, por lo que es decisivo para México continuar con su agenda de reformas. Además, se requiere fortalecer algunas de las reformas recientes, mantenerlas actualizadas y promoverlas para garantizar su aplicación eficaz. La OCDE está lista para seguir acompañando a México en este camino.
This report analyses Hungary’s Public Administration and Public Service Development Strategy 2014-2020, focusing on human resources management, digital government, and budgeting practices. It also provides practical recommendations for improving efficiency.
Housing in Korea has been part of the government policy development agenda for the past three decades contributing to reducing the historical housing shortage and improving the quality of dwellings. Despite its achievements, Korea now faces a housing affordability challenge as prices are too high for several social groups (i.e. newly wedded), owner occupancy levels are decreasing, and social housing is struggling to meet demand. Korea has a complex social housing system largely focused on low-income households, who still suffer from housing poverty in terms of housing stability, affordability and quality.
A holistic view on housing policy to promote a more inclusive society and sustainable economic growth is needed. To overcome the current housing challenge requires expanding the network of public housing providers by including the private and community sectors that could alleviate the government’s financial burden. Korea is linking housing and urban regeneration strategies to respond to the complex challenges of social inclusion, job creation, housing and economic revitalisation. Korea has been at the forefront of smart city development for more than a decade, which has brought benefits to Korean cities such as integrated transport systems, and it is now committed to applying the concept as a vehicle for inclusive growth.
This publication examines the risks associated with the release of excessive nitrogen into the environment (climate change, depletion of the ozone layer, air pollution, water pollution, loss of biodiversity, deterioration of soil quality). The report also examines the uncertainty associated with the ability of nitrogen to move from one ecosystem to another and cause "cascading effects". In addition to better management of nitrogen risks at the local level, there is a need to consider the global risks associated with the continued increase in nitrous oxide concentrations and to prevent excess nitrogen in all its forms by developing cost-effective strategies for all its sources. Other than the reduction of nitrogen pollution, this report provides guidance on the use of nitrogen policy instruments and how to ensure coherence with objectives such as food security, energy security and environmental objectives.
Česká republika dosáhla pokroku při oddělování hospodářského růstu od čerpání pitné vody, spotřeby energie, emisí skleníkových plynů a dalších znečišťujících látek v ovzduší. Její silná průmyslová základna a spoléhání se na uhlí však řadí Českou republiku mezi energeticky a uhlíkově nejnáročnější země OECD a znečištění ovzduší představuje vážné zdravotní riziko. Pokrok směrem k udržitelnému rozvoji bude vyžadovat posílení politického závazku k nízkouhlíkovému hospodářství a provádění nákladově efektivnějších environmentálních politik.
Toto je třetí Hodnocení politik životního prostředí České republiky. Vyhodnocuje pokrok směrem k udržitelnému rozvoji a zelenému růstu se zaměřením na oblast nakládání s odpady a materiály a oběhové hospodářství a na udržitelný rozvoj měst.
Khuyến nghị của Hội đồng về Hướng dẫn về Quản trị Công ty trong Doanh nghiệp
Nhà nước
Về Khả năng áp dụng của Bộ Hướng dẫn và định nghĩa
I. Lý do cho việc Nhà nước đóng vai trò Chủ sở hữu
II. Nhà nước đóng vai trò chủ sở hữu
III. Doanh nghiệp Nhà nước Trên Thị trường
IV. Đối xử công bằng với cổ đông và các nhà đầu tư khác
V. Quan hệ với các bên có quyền lợi liên quan và kinh doanh có trách nhiệm
VI. Công bố thông tin và tính minh bạch
VII. Trách nhiệm của Hội đồng Quản trị trong Doanh nghiệp Nhà nước Hướng
dẫn chi tiết cho Bộ Hướng dẫn.
This report explores how data and digital technology can help achieve policy objectives and drive positive transformation in the health sector while managing new risks such as privacy, equity and implementation costs. It examines the following topics: improving service delivery models; empowering people to take an active role in their health and their care; improving public health; managing biomedical technologies; enabling better collaboration across borders; and improving health system governance and stewardship. It also examines how health workforces should be equipped to make the most of digital technology. The report contains findings from surveys of OECD countries and shares a range of examples that illustrate the potential benefits as well as challenges of the digital transformation in the health sector. Findings and recommendations are relevant for policymakers, health care providers, payers, industry as well as patients, citizens and civil society.
How’s Life? charts whether life is getting better for people in 37 OECD countries and 4 partner countries. This fifth edition presents the latest evidence from an updated set of over 80 indicators, covering current well-being outcomes, inequalities, and resources for future well-being. Since 2010, people’s well-being has improved in many respects, but progress has been slow or deteriorated in others, including how people connect with each other and their government. Large gaps by gender, age and education persist across most well-being outcomes. Generally, OECD countries that do better on average also feature greater equality between population groups and fewer people living in deprivation. Many OECD countries with poorer well-being in 2010 have since experienced the greatest gains. However, advances in current well-being have not always been matched by improvements in the resources that sustain well-being over time, with warning signs emerging across natural, human, economic and social capital. Beyond an overall analysis of well-being trends since 2010, this report explores in detail the 15 dimensions of the OECD Better Life Initiative, including health, subjective well-being, social connections, natural capital, and more, and looks at each country’s performance in dedicated country profiles.