La Tunisie mène depuis plusieurs années des réformes visant la modernisation de son administration publique. L’objectif premier est de parvenir à une gouvernance renforcée et à la conduite performante de politiques publiques au service des citoyens. Pour atteindre cet objectif, le gouvernement tunisien a compris la nécessité de développer un système organisationnel de contrôle interne et de maîtrise des risques liés à la mise en œuvre des politiques publiques et à la performance de l’action publique. Le rapport analyse les enjeux et les principes fondamentaux du contrôle interne et de la gestion des risques, la situation actuelle en matière de contrôle interne au sein de l’administration publique tunisienne en général, et au sein d’un ministère pilote en particulier. De plus, il présente, sous la forme d’un guide, le projet pionnier qui a été réalisé au sein du ministère de l’Agriculture, des Ressources hydrauliques et de la Pêche sur le contrôle interne et de gestion des risques pour la procédure de paie. Ce rapport met le point sur les enseignements tirés des travaux du projet pilote ainsi que sur les recommandations. Il permet également de refléter les bonnes pratiques tunisiennes, régionales et internationales dans ce domaine.
This report maps the activities of ten leading Supreme Audit Institutions (SAIs) in Brazil, Canada, Chile, France, Korea, the Netherlands, Poland, Portugal, South Africa and the United States. In particular, it looks at how these SAIs assess key stages of the policy cycle as well as resulting policies and programmes. SAIs have untapped potential to go beyond their traditional oversight role and contribute evidence for more informed policy-making. The report provides examples and case studies of SAIs’ activities that consider and support the integration of international good practices into policy and programme formulation, implementation and evaluation. It provides guidance for SAIs seeking to engage in oversight, insight and foresight, taking into account the SAI’s internal strategy as well as policy challenges and actors in the external environment.
This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families.
It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings.
The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies.
The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.
Открытое обсуждение пересмотренной Методологии оценки закупочных систем
The 2016 edition of the E-Leaders meeting will discuss how to make data-driven public sectors a reality. Digital technologies can generating a real transformation of the public sector, but are the E-Leaders capable of driving this transformation?
Achieving inclusive growth relates closely to how governments work and how policies are designed, implemented, delivered and evaluated. This publication presents an overview of country initiatives concerning inclusive growth in 39 OECD member and partner countries. It was prepared in the context of the OECD Public Governance Ministerial Meetings held in Helsinki, Finland, on 28 October 2015. The publication focuses on four core issues: engaging with citizens and businesses for more inclusive policies and services; innovative policy design for inclusive growth; improving the delivery of services for and with citizens; and, strengthening accountability through better performance management and evaluation.
Regulators are proactive referees of the sectors they regulate, contributing to the delivery of essential public utilities for citizens. To fulfill this function, they need to be constantly alert, checking sectoral trends as well as assessing the impact of their decisions. However, while measuring regulators’ performance is essential, it is also challenging, from defininig what should be measured to attributing impacts to regulators' decisions. To address these challenges, the OECD has developed an innovative framework that looks at the institutions, processes and practices that help regulators assess their performance. The framework has been applied to Latvia's Public Utilities Commission, which is responsible for regulating energy, communications, water and waste. The review offers unique insights into the work of a multi-sector regulator, identifying the organisational features that allow lessons and experiences to be shared across sectors and contribute to good performance. It highlights the importance of clarifying the role and functions of the regulator and its relationship with other public institutions, setting long-term strategic objectives for the regulator's activities, and having the right regulatory tools with appropriate incentives for the efficient and effective provision of public utility services.
This report updates the 2001 Guidance Manual for Governments on Extended Producer Responsibility (EPR), which provided a broad overview of the key issues, general considerations, and the potential benefits and costs associated with producer responsibility for managing the waste generated by their products put on the market. Since then, EPR policies to help improve recycling and reduce landfilling have been widely adopted in most OECD countries; product coverage has been expanded in key sectors such as packaging, electronics, batteries and vehicles; and EPR schemes are spreading in emerging economies in Asia, Africa and South America, making it relevant to address the differing policy contexts in developing countries.
In light of all of the changes in the broader global context, this updated review of the guidelines looks at some of the new design and implementation challenges and opportunities of EPR policies, takes into account recent efforts undertaken by governments to better assess the cost and environmental effectiveness of EPR and its overall impact on the market, and addresses some of the specific issues in emerging market economies.
Through measurement, reviews, the identification of good practices and policy dialog, the OECD seeks to better understand, track and help to improve access to justice.
The OECD brings together public sector governance experts from developing as well as developed countries to shape international policy debates on these issues and to support innovation at country level.