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.
This pilot report assesses Azerbaijan’s anti-corruption framework and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report examines Azerbaijan's anti-corruption policy documents, the investigation and prosecution of corruption offences and the overall enforcement framework. The report also identifies areas for improvement and provides recommendations.
This pilot report, elaborated before Russia’s large-scale aggression against Ukraine, examines Ukraine’s anti-corruption framework and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report analyses Ukraine’s anti-corruption institutions, investigation and prosecution of corruption offences and the overall enforcement framework. For each area of analysis, the report identifies areas for improvement and provides recommendations.
This pilot report analyses Georgia’s anti-corruption framework and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report examines Georgia’s National Anti-Corruption Strategy, reforms of the judiciary and public prosecution system and public trust in the independence and integrity of these institutions. For each area of analysis, the report identifies areas for improvement and provides recommendations.
This pilot monitoring report assesses Armenia's anti-corruption reforms and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report analyses Armenia’s steps in building anti-corruption institutions and Armenia’s measures to detect, investigate and prosecute high-profile corruption cases. The report also identifies areas for improvement and provides recommendations.
This pilot monitoring report assesses Moldova’s anti-corruption framework and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report analyses Moldova’s anti-corruption policy, including the development of an evidence-based anti-corruption strategy, adoption of legislative provisions and establishment of dedicated bodies responsible for the enforcement of these provisions. For each area of analysis, the report identifies areas for improvement and provides recommendations.
This report looks at how new developments in tax technology can make it easier for SMEs to comply with their tax obligations, leading to reduced burdens on business and increased compliance rates. In addition to a number of examples from tax administrations, the report also highlights two detailed case studies. The report was developed by the Netherlands’ Tax Administration with the support of the Forum on Tax Administration’s Community of Interest on SMEs.
The OECD Recommendation on Children in the Digital Environment provides guidance for governments and other stakeholders on putting in place policies and procedures to empower and protect children in the digital environment. The Recommendation was developed in recognition that the digital environment is a fundamental part of children’s daily lives, and that strong policy frameworks are needed to both protect children from any potential harm, and to help them realise the opportunities that it can bring.
This companion document aims to assist governments and other stakeholders in implementing the Recommendation. It expands upon the context in which the Recommendation was developed, and considers in detail specific aspects of the Recommendation, in particular different stakeholders and their roles (e.g. parents, governments, digital service providers) as well as key underlying concepts such as children’s privacy, digital literacy and child safety by design.
This report assesses the immediate impact of Russia’s war against the people of Ukraine on global financial markets, and the continuing potential for spillovers into those markets. While the war has not yet caused a number of existing vulnerabilities to fully crystallise, high levels of uncertainty remain, driven by heightened geopolitical tensions. The report reviews a range of interrelated channels which could transmit shocks from Russia’s war to global financial markets, from direct exposures across sectors, to the effects of higher commodity prices, and impacts on investor sentiment. In doing so, it underlines areas within the financial system where enhanced scrutiny from supervisors and policy makers may be necessary to manage the elevated risks arising from the war going forward.
This report presents the latest information on the nature and scope of the refugee crisis as well as the policy response in OECD countries. The latter covers information on the entry and stay conditions for Ukrainian nationals as well as information on the reception support available in terms of housing, subsistence means, and access to social services and to integration measures.
Russia’s war against Ukraine has triggered unprecedented policy responses around the globe. These policy measures, as well as decisions by multinational companies, raise manifold implications for international investment policy, and capital and investment flows. This report provides an overview of the implications, both immediate and longer-term, in what remains a quickly evolving environment.
L’intégration des migrants permet non seulement leur propre développement socio-économique mais contribue aussi au développement et à la résilience des régions qui les accueillent. Or, l’intégration locale résulte de différentes politiques conçues et mises en œuvres par différents acteurs à différents niveaux de gouvernement. Une première étape pour améliorer l’intégration est donc de savoir « qui fait quoi ». L’OCDE s’est attachée à répondre à cette question en proposant un outil matriciel permettant de comparer l’allocation des compétences dans les domaines de l’emploi, de l’éducation, du logement, de l’aide sociale et de la santé dans dix pays de l’OCDE - Allemagne, Autriche, Canada, Espagne, France, Irlande, Italie, Nouvelle-Zélande, Pays-Bas et Suède. Les messages clés de ce travail sont présentés en première partie de ce document. Ils soulignent la grande complexité de l’action publique et la nécessité d’une coordination efficace entre les parties prenantes. Pour répondre à ce besoin de gouvernance pluri-niveaux et améliorer l'intégration des migrants, différents instruments politiques sont mobilisés par les pays. Les Contrats territoriaux d'accueil et d'intégration des réfugiés (CTAIR) signés en France entre l’État et des grandes villes sont ici analysés.
Dealing constructively with subsidies in global commerce is central to G20 leaders’ goal of reforming and strengthening the multilateral trading system. The growing use of distortive subsidies alters trade and investment flows, detracts from the value of tariff bindings and other market access commitments, and undercuts public support for open trade. Sharp differences over subsidies are contributing to global trade tensions that are harming growth and living standards.
This report seeks to highlight the potential benefits of closer cooperation and considers some areas where this might be pursued constructively by governments or other international organizations. This report aims to begin a discussion within the international community on how to develop and implement such an agenda.
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.
Reliable and high-quality connectivity is fundamental for the digital transformation. Furthermore, the COVID-19 health emergency has shown that access to high-quality broadband services at affordable prices, across different territories is essential to ensure that economic and social activities can continue in an increasingly remote manner. However, important disparities in terms of connectivity persist in G20 countries and especially within countries between different types of regions. Overcoming the territorial divide is essential to ensure that no region and its inhabitants are left behind, regardless of where they live. This report offers a roadmap to policy makers to reduce the digital divides experienced by people living in different places within countries. While this is a key policy goal, the reduction of regional disparities needs to be accompanied with sufficiently high levels of broadband speeds across regions for people to be able to fully benefit from the economic opportunities and services brought about by digitalization.
Connectivity is an essential pillar of ensuring an inclusive digital transformation. The COVID-19 health emergency has further accentuated the awareness of how the quality, capability and resilience of broadband networks are becoming even more critical to ensure an inclusive society as more and more activities, such as work and education, are conducted in a remote manner. Therefore, policies aiming to expand connectivity and increase its quality are of paramount importance. Furthermore, analysing the performance of networks is crucial to inform policy makers and regulators to identify quality gaps and design the right policies and regulation towards closing those gaps. This report focuses on the state of broadband speed quality across the G20 and how to upgrade the speeds of networks further to spur economic recovery. It identifies existing gaps and puts forward policies and regulation towards extending high-quality networks and upgrading the quality of networks.
This report provides an overview of funding and financing instruments available to support infrastructure investment in cities and regions. Subnational governments have a critical role to deliver, operate and maintain infrastructure, and to invest to help drive the recovery from COVID-19. In recent years, many subnational governments have introduced innovations in the types of instruments used to access funding and financing. Highlighting examples from G20, OECD and non-OECD countries, this report presents a framework to differentiate funding and financing instruments, including by type of instrument, and their use, and outlines essential framework conditions that are needed to support subnational governments, The report was submitted to the G20 Infrastructure Working Group under the Italian Presidency and key findings were presented at the G20 High-level Conference on Local Infrastructure in Genoa, Italy on 27 September 2021.
L’un des principaux obstacles à une action climatique plus ambitieuse est que les initiatives visent essentiellement à apporter des modifications mineures à des systèmes qui sont fondamentalement non durables. Le rapport précité applique l’approche de l’OCDE axée sur le bien-être au secteur des transports. Il s’appuie sur le rapport « Accélérer l’action pour le climat » et encourage les pays à centrer leur action en faveur du climat sur la mise en place de systèmes qui – par nature – améliorent le bien-être tout en nécessitant moins d’énergie et de matières, et donc produisent moins d’émissions. Le rapport met en évidence trois phénomènes à l’origine de la dépendance à la voiture et du niveau élevé des émissions : le trafic induit, l’étalement urbain ainsi que l’érosion des solutions de mobilité active et partagée. Il formule en outre des recommandations à l’intention des pouvoirs publics pour mettre fin à cette dynamique et réduire les émissions tout en améliorant le bien-être : la réorganisation radicale des rues, l’aménagement de l’espace axé sur la création de proximité, ou des mesures visant à généraliser la mobilité partagée. L’analyse montre également pourquoi l’efficacité et l’acceptabilité par la société de la tarification du carbone ainsi que les politiques incitant à l’électrification des voitures peuvent sensiblement se développer une fois que les pouvoirs publics accordent la priorité à la refonte des systèmes.
Digital technologies are increasingly present in young children’s lives. How can early education systems get the best out of digitalisation while minimising its risks? This is especially urgent as the COVID-19 pandemic has accelerated our reliance on digital tools – tools that enabled young children to continue learning when early education centres and primary schools closed down.
It is in this context that the OECD conducted a policy survey covering 34 countries and jurisdictions. It investigates how digital technologies were used to provide distance education for young children in 2020, which challenges arose and what policy changes are in the pipeline for early education.
In 2020, 1.5 billion students in 188 countries/economies were locked out of their schools. Students everywhere have been faced with schools that are open one day and closed the next, causing massive disruption to their learning. With the coronavirus (COVID-19) pandemic still raging, the disruption to education has extended into 2021 and many education systems are still struggling to ensure learning continuity.
The OECD – in collaboration with UNESCO, UNICEF and The World Bank – has been monitoring the situation across countries and collecting data on how each system is responding to the crisis, from school closures and remote learning, to teacher vaccination and gradual returns to in-class instruction.
This report presents the findings from this survey, providing an overview of educational responses from OECD member and partner countries 18 months into the COVID crisis.