La fiscalité et le développement

Le programme sur la fiscalité et le développement a pour objet de mettre en place des conditions d'ensemble plus favorables à une collecte efficace et équitable de l'impôt dans les pays en développement.

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• Tax and Development

Global relations calendar of events

Each year, the Global Relations Programme (GRP) holds around 75 events on a variety of international tax policy and administration topics bringing together some 2000 serving tax officials from over 100 countries in over 20 venues globally.

Inspecteurs des impôts sans frontières

Page d'accueil pour le projet des Inspecteurs des impôts sans frontières

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• Tax Inspectors Without Borders

The LAC Fiscal Initiative

The OECD’s Latin American and Caribbean (LAC) Initiative fosters policy dialogue and peer review in the LAC region. It covers fiscal, investment, public governance and innovation policies. This document describes the fiscal pillar of the Initiative, which aims to improve taxation and public expenditure policies in the region to support economic growth and income redistribution.

4th LAC Tax Policy Forum 2014 • Foro LAC sobre Política Fiscal

The fourth LAC (Latin American and Caribbean) Tax Policy Forum took place on 3-4 July in Mexico City to discuss the fiscal policy challenges in Latin America. The discussions focused on the political economy of tax reform, “green” taxation, best practices in raising revenue from natural resources, and the role of fiscal policy in reducing inequality.

The Centre for Tax Policy and Administration is recruiting

The OECD's Tax Centre is seeking intellectual service providers to help lead and deliver four events in the Centre's tax programme for co-operation with Partner Economies.

TIWB informations générales

Informations générales sur l'initiative Inspecteurs des impôts sans frontières (IISF)

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Réussir la décentralisation fiscale : exemples du monde entier

Les décideurs politiques et administrateurs fiscaux de haut niveau du monde entier se réunissent cette semaine à Marrakech pour réfléchir à comment répartir les pouvoirs d’imposition et de perception entre les différents échelons d’administration afin de garantir la responsabilité, l’efficience et la stabilité économique.

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• Fiscal decentralisation: lessons from around the world

A decade of sharing tax experiences and knowledge: Key issues and debates in VAT, SME taxation and the tax treatment of the financial sector

The report provides an overview of the main issues raised by VAT, SMEs and the taxation of the financial sector, and that tax practitioners should be aware of in their day to day work. Each chapter provides a detailed analysis of the challenges revenue administrations and policy makers face in designing and administering these taxes, and possible solutions that can be adapted and related to the specific situation of different countries.

4th TF on T&D: Session 8 Document Global Partnership

This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.