The landscape of tax services, traditionally provided by parties such as tax advisors, accountants and other tax practitioners, is changing, thanks to new technologies and services such as online accounting and filing, mobile devices, and machine-to-machine communication. This may lead to more integrated tax systems, in which taxation is part of the day-to-day operations of SMEs. This report provides an overview of relevant technological and business developments and new service solutions. It also explores how these influence SMEs, tax service providers and tax administrations – and the way that they co-operate. Tax administrations can adopt different types of network strategies for co-operating with tax service providers. The report identifies four basic network strategies. In countries without an established tax service provider infrastructure, such as developing and emerging economies, leveraging new technologies (such as online services and mobile payment) may create new possibilities for providing infrastructure that is both beneficial for SMEs and promotes tax compliance.
Innovative approaches such as social impact investment - the provision of finance to organisations addressing social needs with the explicit expectation of a measurable social, as well as financial, return - can help to further drive economic development and improvement in achieving social outcomes.
Two numbers convey the dramatic truth and enormous challenge behind the Agenda for 2030 and the Sustainable Development Goals (SDGs): One billion people live on less than USD 2 a day. 1% of the world’s population consumes roughly 30% of its resources. Think about those numbers. They are absurd. But they can be changed if the world comes together to achieve the SDGs set forth by the United Nations in September 2015.
Le rapport Typology of risks, mitigation measures and incentives in the extractive chain est le premier outil analytique qui propose une analyse factuelle visant à mieux comprendre de quelle manière la corruption – définie comme l’abus de fonctions publiques ou privées pour un bénéfice personnel – fonctionne sur l’ensemble de la chaîne de valeur des industries extractives -mines, pétrole et gaz.
English, PDF, 4,846kb
Despite the progress observed by PISA over the last decade, Latin American education systems still have a long way to go to reach world class standards. Ibero-American countries will also need to rethink their instructional system to better anticipate the knowledge and skills it will need to reignite its economy.
Migration can have benefits for everyone involved, but this is far from automatic. It requires new institutions, institutions designed for a world that moves. We propose Global Skill Partnerships (GSP) as a new way to make skilled migration more beneficial to migrant-destination countries, origin countries and migrants.
Global development aid reached a record high in 2015. Being inspired to do even better, we should also focus on the main purpose of aid. Is it to be the salt or the oil in the water?
Les pays non membres du CAD qui communiquent au CAD leur assistance au developpement
With the right approach and policies, all countries ─ origin, transit and host ─ can harness the benefits of migration and open up new opportunities for economic and social growth at national, regional and international levels. The OECD remains fully committed to advancing an ambitious, comprehensive and coordinated global agenda to help navigate the current refugee crisis and better harness the strengths and skills of migrants.