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Reports


  • 1-September-2020

    English

  • 1-September-2020

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Korea (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Korea.
  • 23-July-2020

    English

    Revenue Statistics in Asian and Pacific Economies 2020

    Revenue Statistics in Asian and Pacific Economies is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden and the United Kingdom. This edition includes a special feature on the tax policy and administration responses to COVID-19 in Asian and Pacific Economies. It compiles comparable tax revenue statistics for Australia, Bhutan, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Malaysia, Mongolia, Nauru, New Zealand, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau and Vanuatu ; and comparable non-tax revenue statistics for Bhutan, the Cook Islands, Fiji, Kazakhstan, Mongolia, Nauru, Philippines, Papua New Guinea, Samoa, Thailand, Tokelau and Vanuatu. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian and Pacific economies enables comparisons about tax levels and tax structures on a consistent basis, both among Asian and Pacific economies and with OECD, Latin American and Caribbean and African averages.
  • 3-juillet-2020

    Français

    L’importance des compétences - Résultats supplémentaires de l'évaluation des compétences des adultes

    La révolution technologique qui a marqué les dernières décennies du XXe siècle a entraîné une forte augmentation de la demande de facultés de traitement de l’information et d’autres compétences cognitives et interpersonnelles sur le marché du travail. Sur la base des résultats des 33 pays et régions ayant participé aux deux premières vagues de l'Enquête sur les compétences des adultes en 2011-12 et 2014-15, ce rapport décrit les compétences dans trois domaines de traitement de l'information et examine comment les compétences sont liées au marché du travail et aux résultats sociaux. Il décrit notamment les résultats des six pays ayant participé à la troisième vague du premier cycle du PIAAC en 2017-18 (Équateur, États-Unis, Hongrie, Kazakhstan, Mexique et Pérou). L’Évaluation des compétences des adultes, un produit du Programme de l’OCDE pour l’évaluation internationale des compétences des adultes (PIAAC), a été conçue pour montrer dans quelle mesure les individus possèdent certaines de ces facultés et compétences clés et comment ils les utilisent dans le cadre professionnel et dans la vie privée. Cette enquête, la première du genre, évalue directement le niveau de compétence dans trois domaines du traitement de l’information : la littératie, la numératie et la résolution de problèmes.
  • 16-June-2020

    English

    Enhancing Training Opportunities in SMEs in Korea

    This report assesses whether training workers in small and medium-sized enterprises (SMEs) in Korea is adequate, relevant, and aligned to skills needs. It analyses policy options to expand access to training for SMEs, remove the barriers to training participation/provision, and ensure that training provided by SMEs supports their growth and encourages innovation, particularly in the context of the 4th industrial revolution. Based on this analysis, this report provides actionable policy recommendations as well as good practice examples from OECD countries.
  • 30-April-2020

    English, PDF, 383kb

    Taxing Wages: Key findings for Korea

    The tax wedge for the average single worker in Korea increased by 0.3 percentage points from 23.0 in 2018 to 23.3 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

  • 14-April-2020

    English

    Synthesising good practices in fiscal federalism - Key recommendations from 15 years of country surveys

    The design of intergovernmental fiscal relations can help to ensure that tax and spending powers are assigned in a way to promote sustainable and inclusive economic growth. Decentralisation can enable sub-central governments to provide better public services for households and firms, while it can also make intergovernmental frameworks more complex, harming equity. The challenges of fiscal federalism are multi-faceted and involve difficult trade-offs. This synthesis paper consolidates much of the OECD’s work on fiscal federalism over the past 15 years, with a particular focus on OECD Economic Surveys. The paper identifies a range of good practices on the design of country policies and institutions related strengthening fiscal capacity delineating responsibilities across evels of government and improving intergovernmental co-ordination.
  • 31-March-2020

    English

    OECD Reviews of Public Health: Korea - A Healthier Tomorrow

    This review assesses Korea's public health system, highlights areas of strength and weakness, and makes a number of recommendations for improvement. The review examines Korea's public health system architecture, and how well policies are responding to population health challenges, including the growing burden of chronic disease, and resulting pressures on the health system. In particular, the review assesses Korea’s policies to prevent harmful alcohol use, and the risks and opportunities around public health genomics in Korea, which is both a growing field in the health sector, and a booming commercial industry. The review also examines Korea's exposure to public health emergencies, and capacity to respond to emergencies as and when they occur.
  • 27-March-2020

    English

    Strengthening the Governance of Skills Systems - Lessons from Six OECD Countries

    The governance of skills systems has always raised a number of challenges for governments. Being at the intersection of education, labour market, industrial and other policy domains, managing skills policies is inherently complex. Addressing these challenges is more than ever crucial as globalisation, technological progress and demographic change are putting daunting pressures on skills systems to ensure that all members of society are equipped with the skills necessary to thrive in a rapidly changing world. Strengthening the Governance of Skills Systems: Lessons from Six OECD Countries provides advice on how to make the governance of skills systems effective. Building on the OECD Skills Strategy 2019, which identified four main challenges of skills systems governance, the report presents examples of how six different countries (Estonia, Germany, Korea, Norway, Portugal and the United States) have responded to one or several of these challenges. It also outlines concrete policy recommendations together with a self-assessment tool which provides guidance to policy makers and stakeholders for designing better skills systems that deliver better skills outcomes.
  • 13-March-2020

    English

    Policies, regulatory framework and enforcement for air quality management: The case of Korea

    During past years, Korea figured among the OECD countries with the highest share of population exposed to excessive PM2.5 (atmospheric particulate matter that have a diameter of less than 2.5 micrometres) concentrations and PM2.5 concentration level in Seoul is about two times higher than the WHO’s guidelines or the levels of other major cities in developed countries. A number of countermeasures have been recently introduced to address such challenges, including a tightening of air quality standards and increasing local inspection and enforcement capacity. This paper reviews these recent reforms, and discusses possible further improvements. This paper complements two case studies on air quality policies in China and Japan, and a third case study on international regulatory co-operation on air quality in North America, Europe and North-East Asia.
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