Des réformes fiscales pour améliorer la performance économique

Beaucoup de gouvernements doivent faire face à des niveaux de déficits et d’endettement sans précédent. Les dépenses publiques ont augmenté et les moyens de les financer ont diminué suite à la chute des recettes publiques – plus de 10 % dans certains pays.

Tax policy reform and fiscal consolidation

Given the current high levels of budget deficits and government debt, Governments recognize that they need to consolidate their budgets. Taxes can give rise to a multitude of disincentives to work, invest and innovate, with adverse effects on economic growth and welfare.

Tax Policy Study No. 20 - Tax Policy Reform and Economic Growth

In the wake of the recent financial and economic crisis, how OECD countries can face the challenge of restoring public finances without jeopardising economic growth?

Tax Policy Study No. 19: Choosing a Broad Base – Low Rate Approach to Taxation

Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the

Tax Reform: Restoring Growth

Given the current high levels of budget deficits and government debt, Governments recognize that they need to consolidate their budgets. Taxes can give rise to a multitude of disincentives to work, invest and innovate, with adverse effects on economic growth and welfare. But how can such distortions be minimised?

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• to be changed

Résolution des différends en matière de conventions fiscales : statistiques sur la procédure amiable pour 2008 et 2009 maintenant disponibles

L'OCDE a publié des statistiques sur la PA dans tous les pays-membres et dans certains pays non-membres pour les périodes 2008 et 2009.

Résolution des différends portant sur les conventions fiscales : statistiques sur la procédure amiable pour 2008 et 2009

L’OCDE met à la disposition du public, sur son site Web, des statistiques annuelles sur le nombre de cas de PA dans tous les pays OCDE et dans les pays non-OCDE qui souhaitent fournir ces statistiques. Les statistiques pour les périodes 2008 et 2009 sont maintenant disponibles.

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• 2007 Rapport : propositions pour améliorer la résolution des différends (en anglais)

Statistiques sur la procédure amiable 2006-2009

Statistiques sur la procédure amiable

Peer Review Report of Cayman Islands - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the Cayman Islands.

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• Global Forum delivers global report card
• Tax Co-operation 2010: Towards a Level Playing Field - Assessment by the Global Forum on Transparency and Exchange of Information
• Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions

Peer Review Report of Qatar - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Qatar.

Related Documents

• Global Forum delivers global report card
• Tax Co-operation 2010: Towards a Level Playing Field - Assessment by the Global Forum on Transparency and Exchange of Information
• Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions