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Brazil’s supreme audit institution – the Federal Court of Accounts (TCU) – has began a process to reform its audit of the Accounts of the President of the Republic to enhance transparency and accountability of federal budget execution.
The OECD’s new Public Governance Review of Brazil’s Supreme Audit Institution – the Federal Court of Accounts (TCU) – assesses the governance arrangements for the external audit of the Accounts of the President of the Republic. The report includes proposals to strengthen the positive impact of the audit on the executive and legislature’s decision making and to encourage public transparency, accountability, and debate.
These country notes profile public sector human resource practices and policies, covering issues including legal frameworks; age and gender composition of workers; public sector restructuring; management practices; industrial relations and reforms.
In Latin American and Caribbean countries the population is growing faster than the world average, intensifying land use and increasing urbanisation. The region is also prone to the negative impact of climate change and natural disasters, putting further pressure on natural resources.
En países latinoamericanos, la población crece a un ritmo mayor que el promedio mundial, lo cual intensifica el uso de la tierra y aumenta la urbanización. La región también es propensa a los impactos negativos del cambio climático y de los desastres naturales.
This report, which has been prepared using the same methodology used by the OECD for its Revenue Statistics, provides detailed data for each of the countries’ fiscal performance from both a static and a dynamic (over time) perspective, as well as enables comparisons with other countries in the region, and with OECD countries.
The LAC Fiscal Initiative
Latin American Economic Outlook
Tax revenues in Latin American countries are lower as a proportion of their national incomes than in most OECD countries, but are rising slowly. Revenue Statistics in Latin America shows that the average tax revenue to GDP ratio in the 15 Latin American countries covered by the report increased from 19% in 2009 to 19.4% in 2010, after falling from a high point of 19.7% in 2008.
The OECD Secretariat has extended its database on regulatory management indicators to the following countries: Brazil, Chile, Estonia, Israel, Russia, Slovenia, South Africa. The results can be downloaded in the form of individual country notes.
Country Notes from the publication 'Revenue Statistics in Latin America 1990 - 2010'.
English, PDF, 1,165kb
Brazil boasts one of the largest increases in expenditure on education between 2000 and 2009 among the countries for which data was available.