Now more than ever, governments are striving to mobilise greater tax revenue domestically. To do so, they are increasingly reaching out to inform and engage today’s – and future – taxpayers. They aim to foster an overall “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. It helps revenue authorities in developing countries to strengthen the tax morale and tax compliance of their citizens.
Adequate infrastructure is necessary for sustainable economic and social development. However investment in infrastructure in most developing and emerging economies needs to be substantially increased. This paper draws on 22 OECD Investment Policy Reviews undertaken in such economies and identifies policy options to enhance the enabling environment for infrastructure investment.
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State-owned enterprises (SOEs) play an important role for economic activity and fulfil a number of public policy functions, particularly in developing countries. Ensuring that they are competitive and efficient is therefore crucial for economic and sustainable development.
The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
While New Zealand is a comparatively small donor, it boasts an internationally-recognised aid programme with specific understanding of the unique Pacific context. It is seen as a flexible and predictable humanitarian donor.
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A debate on the future of the multilateral aid system in a post-2015 world, between Erik Solheim and Jeffrey Sachs
This note describes some of the major implications and opportunities presented by the new agenda, and the implications for the OECD and its Members in policy formulation, implementation, measuring and monitoring. It gives examples of the contributions the OECD could make to support, monitor, and review progress towards the SDGs to 2030 by drawing on a range of existing policy instruments, dialogue platforms and indicators.
This report analyses the incorporation of information and communication technologies (ICTs) in higher education in Latin America, focusing mainly on what is commonly referred to as “e-learning”. Access to and quality of higher education, financial constraints and relevance to the needs of the labour market are all crucial challenges facing the higher education system in the region. The study attempts to understand how ICTs and new learning and teaching practices can help to meet these challenges. The report also provides the results of a questionnaire showing the degree of implementation and the impact of e-learning on a group of higher education institutions in Latin America and includes a set of policy recommendations in this area.
Since the return to democracy in 1999, Nigeria has embarked upon an ambitious reform programme towards greater economic openness and liberalisation. As a result, gross domestic product growth picked up consistently, never going below 5% since 2003. Nigeria has become a top recipient of foreign direct investment in Africa, with inflows having surpassed those to South Africa since 2009. The federal government’s Transformation Agenda recognises private sector development as the main engine for economic growth and includes bold investment reforms. Growth has however not yet been translated into inclusive development and the investment climate still suffers from severe challenges.
This Investment Policy Review examines Nigeria’s investment policies in light of the OECD Policy Framework for Investment (PFI), a tool to mobilise investment in support of economic growth and sustainable development. It provides an assessment and policy recommendations on different areas of the PFI: investment policy; investment promotion and facilitation; trade policy; infrastructure investment; competition; corporate governance and financial sector development. It also includes a special chapter analysing the PFI in Lagos State. The Review follows on the request addressed by the Minister of Industry, Trade and Investment of Nigeria to the OECD Secretary-General in December 2011. It has been prepared in close co-operation with the Federal Government of Nigeria and Lagos State Government.
The Road Map for a Country-led Data Revolution was produced by the Informing a Data Revolution (IDR) project, which was launched by PARIS21 in 2014 and financed by a grant from the Bill & Melinda Gates Foundation. The project aims to help ensure the data revolution serves the post-2015 development agenda. Its focus is on National Statistical Systems (NSS) in developing countries. These are crucial to generating the data needed to promote development and reduce poverty and to monitor international development goals.
As well as this report, the IDR project has a number of other components, including the following:
- Country studies: A study of statistical systems in 27 countries and in-depth studies of 7 countries.
- Innovations Inventory: Inventories of innovative solutions that can help fill data gaps, reduce costs and improve efficiency.
- IDR Metabase: A database on the organisation, management and performance of national statistical systems to provide a baseline and a means for monitoring progress over time
For more on the methodology used to create this report, see Annex - Methodology.