Publications


  • 3-octobre-2017

    Français

    Les jeunes dans la région MENA - Comment les faire participer

    Aux prises avec le taux de chômage des jeunes le plus élevé au monde, la jeunesse de la région du Moyen-Orient et de l'Afrique du Nord (MENA) a moins confiance dans les institutions que la génération précédente. Comme dans la plupart des pays et territoires MENA, les 15-29 ans constituent plus de 30 % de la population en âge de travailler, les gouvernements doivent de toute urgence élaborer et déployer des stratégies visant à les intégrer pleinement dans la vie économique et sociale. Premier du genre à appliquer aux cadres de gouvernance publique un filtre intégrant les points de vue de la jeunesse, ce rapport renferme des recommandations pour ajuster l’environnement juridique, institutionnel et politique et permettre ainsi aux jeunes de peser davantage sur l’efficacité des politiques publiques.

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  • 3-octobre-2017

    Français

    Cadre d'intégrité pour l'investissement public

    L’investissement public et en particulier celui dans l’infrastructure, est important pour une croissance et un développement économique durables ainsi que pour la prestation des services publics. Cependant, il est vulnérable au risque de corruption et de capture. Ce rapport examine les bénéfices directs et indirects de l’investissement public si réalisé de manière éthique et efficace. Il fournit un Cadre d’intégrité pour l’investissement public, répertoriant les risques de corruption à chaque étape du cycle de l’investissement. Il identifie également les outils et mécanismes de promotion de l’intégrité dans le cycle de l’investissement et fournit des exemples de leur mise en place réussie à la fois dans les secteurs privé et public.

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  • 2-octobre-2017

    Français

    Mesurer les avantages socio-économiques des transports

    L’objet de ce rapport est d’exposer plusieurs des progrès récemment accomplis dans la mesure et l’analyse des avantages économiques des transports et de mettre en relief les méthodes les plus prometteuses. Sous l’effet conjugué de la sophistication des chaînes logistiques modernes et de la tertiarisation, les décideurs s’intéressent de plus en plus aux avantages économiques des transports au-delà de ceux traditionnellement considérés. L’évolution des méthodes d’évaluation et leur application dans l’aide à la décision rendent nécessaire de dresser un état des lieux dans deux domaines en particulier : les avantages liés à la fiabilité des transports et les effets économiques plus larges de l’évolution de la situation dans les transports.
     

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  • 29-September-2017

    English

    Tax Administration 2017 - Comparative Information on OECD and Other Advanced and Emerging Economies

    This report is the seventh edition of the OECD's Tax Administration Comparative Information Series. It provides internationally comparative data on important aspects of tax systems and their administration in 55 advanced and emerging economies. The format and approach for the 2017 edition of the publication has been revised. The commentary is now more succinct, focusing on significant tax administration issues and trends. It provides increased analysis, backed by more than 170 data tables and complemented by more than one-hundred examples of innovation and practice in tax administrations. It also features eight articles authored by officials working in participating tax administrations that provide an “inside view” on a range of topical issues tax administrations are managing. The report has three parts. The first contains seven chapters that examine and comment on tax administration performance and trends up to the end of the 2015 fiscal year. The second part presents the eight tax administration authored articles, while part three of the publication contains all the data tables which form the basis of the analysis in this report as well as details of the administrations that participated in this publication.

  • 29-September-2017

    English

    The Changing Tax Compliance Environment and the Role of Audit

    The report sets out how tax compliance strategies are evolving in light of new technologies, data sources and tools, including the increasing use of advanced analytics. It also looks at how these changes might affect the role of audit and auditors in the future. Finally it suggests a number of areas where further work by the Forum on Tax Administration might assist tax administrations in their consideration and implementation of administrative reforms as a result of the changing compliance environment.

  • 29-September-2017

    English

    Building Skills for All in Australia - Policy Insights from the Survey of Adult Skills

    Australia’s overall performance in the Survey of Adult Skills (PIAAC) ranges from average to very good. However, three million adults, representing one-fifth of the working age population, have low literacy and/or numeracy skills. Building Skills for All in Australia describes the characteristics of the low-skilled and discusses the consequences that low skills have on economic and social development for both individuals and Australian society. The review examines the strengths of the Australian skills system, highlighting the strong basic skills found in the migrant population, widespread proficiency in use of ICT and the positive role of workplaces in skills development. The study explores, moreover, the challenges facing the skills system and what can be done to enhance basic skills through education, training or other workplace measures. One of a series of studies on low basic skills, the review presents new analyses of PIAAC data and concludes with a series of policy recommendations. These include: increasing participation of women in STEM fields, addressing underperformance of post-secondary VET students and preventing drop-out, improving pre-apprenticeships, enhancing mathematics provision within secondary education and tackling poor access to childcare facilities for young mothers.

  • 29-September-2017

    English

    Reforming Sanitation in Armenia - Towards a National Strategy

    This report assesses the state of Armenia’s sanitation services, which are in poor shape, and proposes ways forward for reforming the sector by: ensuring equitable access by all and identifying solutions that work for the poorest and most remote communities; generating economies of scale and scope, and reducing both investment and operational costs for the efficient delivery of sanitation services; and moving towards sustainable cost recovery for the sanitation sector, by identifying how much funding can be mobilised from within the sector and how much external transfers are required. The state of Armenia’s sanitation services are inadequate, with 51% of the population in rural areas using unimproved facilities, causing direct damage to the environment and exposing inhabitants to health risks, and better access but degraded sewerage-system infrastructure in urban areas, posing health hazards due to potential cross-contamination between sewage and drinking water. According to preliminary estimates, EUR 2.6 billion of investments will be required to meet Armenia’s sanitation needs, with approximately EUR 1 billion needing to be spent in the next 7 to 10 years. Given the country’s current economic situation, this investment will have to be spread over time and targeted to avoid further deterioration of infrastructure and increase of the financing gap.

  • 28-September-2017

    English

    Corporate Governance in Colombia

    This review of Corporate Governance in Colombia was prepared as part of the process of Colombia's accession to OECD Membership. The report describes the corporate governance setting for both listed companies and the state-owned sector (SOEs). The review then examines the legal and regulatory framework and company practices to assess the degree to which the recommendations of the G20/OECD Principles of Corporate Governance and the OECD Guidelines on Corporate Governance of State-Owned Enterprises have been implemented. The review finds that Colombia's framework for the corporate governance of listed companies is largely consistent with the Principles, although some companies have been reluctant to implement some of the good practices recommended in Colombia's national corporate governance code. For SOEs, the report recognises substantial reforms undertaken during the review process to adopt an ambitious national ownership policy. Reforms have included establishing an ownership co-ordination unit and more transparent reporting on SOE performance, and removing ministers from SOE boards and establishing more transparent board nomination processes aimed at enhancing the qualifications of board members. The report seeks continuing efforts to consolidate these reforms and to implement plans announced in the national ownership policy.

  • 27-September-2017

    English

    Key World Energy Statistics 2017

    2017 marks the 20th edition of the Key World Energy Statistics (KWES) – the annual booklet of the IEA’s most used statistics. This milestone’s edition has been enriched with more information on energy efficiency and renewables, more geographic data and also more of the fundamental data required to fully understand energy security.

    Key World Energy Statistics contains timely, clearly presented data on the supply, transformation and consumption of all major energy sources for the main regions of the world, proving everyone with an interest in energy  key statistics on more than 150 countries and regions including energy indicators, energy balances, prices, RDD and CO2 emissions as well as energy forecasts.

  • 26-September-2017

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Canada (Stage 1) - 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 1 peer review of the implementation of the Action 14 Minimum Standard by Canada, which is accompanied by a document addressing the implementation of best practices.

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