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  • 15-October-2019

    English

    Taxing Energy Use 2019 - Using Taxes for Climate Action

    Well-designed systems of energy taxation encourage citizens and investors to favour clean over polluting energy sources. In particular, fuel excise and carbon taxes are simple and cost-effective tools to curb dangerous climate change. Energy and carbon taxes also contribute to limiting health damage from local pollution. Taxing Energy Use (TEU) 2019 presents a snapshot of where countries stand in deploying energy and carbon taxes, tracks progress made, and makes actionable recommendations on how governments could do better. The report contains new and original data on energy and carbon taxes in OECD and G20 countries, and in international aviation and maritime transport.
  • 15-octobre-2019

    Français

    Dynamiques du développement en Afrique 2019 - Réussir la transformation productive

    Quelles sont les tendances économiques et sociales majeures en Afrique aujourd’hui ? Comment l’Afrique s’inscrit-elle dans la mondialisation ? Ce rapport annuel parle d’une Afrique ouverte sur le monde et l’avenir. Dynamiques du développement en Afrique tire les leçons des expériences des cinq sous-régions – Afrique australe, centrale, de l’Est, du Nord et de l’Ouest – pour partager et développer les bonnes pratiques. Le rapport identifie les politiques innovantes et offre des recommandations pratiques, adaptées aux spécificités des économies africaines. Étayé par les plus récentes statistiques, son décryptage des dynamiques du développement vise à permettre aux leaders africains de réaliser la vision stratégique de l’agenda 2063 à tous les niveaux : continental, régional, national et local. Chaque édition examine ainsi un thème stratégique.L’édition 2019 explore les politiques de soutien à la transformation productive. Elle propose trois principaux axes politiques pour transformer les entreprises : fournir des services commerciaux aux regroupements d’entreprises ; mettre en place des réseaux de production régionaux ; et améliorer la capacité des entreprises exportatrices à se développer dans des marchés en mutation rapide.Cet ouvrage a pour vocation de nourrir le débat entre les membres de l’Union africaine, ainsi que les citoyens, entrepreneurs et chercheurs. Son ambition est de participer à une nouvelle coopération – entre pays, régions... – tournée vers l’apprentissage mutuel et la préservation de nos biens communs. Il est lui-même le fruit de la coopération entre la Commission de l’Union Africaine et le Centre de développement de l’OCDE.
  • 8-octobre-2019

    Français

    Cinquième réunion régionale sur le BEPS pour les pays eurasiens – Octobre 2019

    La cinquième réunion régionale sur le BEPS pour les pays eurasiens sera organisée par l’OCDE, l’IOTA (Intra-European Organisation of Tax Administrations) et le ministère des impôts de la République d’Azerbaïdjan.

  • 18-September-2019

    English

    Accelerating Climate Action - Refocusing Policies through a Well-being Lens

    Insufficient progress in climate change mitigation is driving the climate system into unchartered territory with severe projected consequences. This report builds on the OECD Well-being Framework and applies a new perspective that analyses synergies and trade-offs, and creates two-way alignment between climate change mitigation and broader well-being goals across the five economic sectors (electricity, heavy industry, residential, surface transport, and agriculture) that are responsible for more than 60% of global greenhouse gas emissions.Limiting climate risks is fundamental to our collective well-being, and there are synergies between mitigation policy and other well-being goals which can be leveraged around jobs, income, health, education, wider environmental quality and the resources needed to sustain our livelihoods through time. At the same time, concerns about issues such as affordability of energy and the impact of climate policies on jobs need to be taken into account to counter growing economic and social inequalities within and between countries. The report argues that reframing climate policies using a well-being lens is necessary for making visible such synergies and trade-offs; allowing decision-makers to increase the former and anticipate, manage and minimise the latter. This requires us to rethink societal goals in terms of well-being, reframe our measures of progress and refocus policy-making accordingly.
  • 11-September-2019

    English

    Tax Morale - What Drives People and Businesses to Pay Tax?

    Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
  • 11-septembre-2019

    Français

    Renforcer le civisme fiscal pour que particuliers et entreprises paient leurs impôts

    Le rapport Tax Morale: What Drives People and Businesses to Pay Tax? étudie les différents facteurs qui sous‑tendent le respect volontaire des obligations fiscales, notamment dans les pays en développement où les questions de gouvernance se posent avec plus d’acuité.

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  • 10-septembre-2019

    Français

    Journée de l’OCDE consacrée à la sécurité juridique en matière fiscale - 16 septembre 2019

    La transformation numérique rapide de l’économie, l’émergence de nouveaux modèles d’affaires et l’internationalisation croissante mettent les pratiques de vérification à l’épreuve et bouleversent les règles fiscales internationales.

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  • 9-September-2019

    English

    OECD Taxation Working Paper: The Potential of Tax Microdata for Tax Policy

    This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was used.

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  • 8-September-2019

    English

    Keynote Address to the International Fiscal Association Congress: “Towards the Third Big Bang”

    It is a pleasure to be here at the 73rd Congress of the International Fiscal Association among so many dedicated and passionate tax practitioners.

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  • 7-September-2019

    English

    G20 Contribution to the 2030 Agenda - Progress and Way Forward

    As the world's premier forum for international economic co-operation, the G20 plays a critical role in helping to achieve the 2030 Agenda for Sustainable Development. Based on robust evidence and available data, this report examines how the G20's contributions to the global goals across key sectors are already making a difference, while also suggesting where it could go further in leading by example to support the global goals.Collectively, G20 members account for around 85% of global gross domestic product, 75% of world trade and 80% of global carbon dioxide emissions – to name just a few areas of the G20's influence. This report, commissioned by the Government of Japan in support of its 2019 G20 Presidency, takes stock of the G20's progress to date against its Action Plan on the 2030 Agenda for Sustainable Development.
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