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Reports


  • 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.
  • 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.
  • 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.
  • 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.
  • 6-September-2019

    English

    Revenue Statistics in Latin America and the Caribbean 2019

    This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank. The 2019 edition is the first to be produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
  • 5-September-2019

    English

    Tax Policy Reforms 2019 - OECD and Selected Partner Economies

    This is the fourth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, Indonesia and South Africa. Monitoring tax policy reforms and understanding the context in which they were undertaken are crucial to informing tax policy discussions and to supporting governments in the assessment and design of tax reforms.
  • 3-September-2019

    English

    Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2) - Inclusive Framework on BEPS: Action 13

    Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world will boost tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process.The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This second annual peer review report reflects the outcome of the second review which considered all aspects of implementation. It contains the review of 116 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
  • 13-August-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Switzerland (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 Switzerland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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