9-July-2020
English
The Sustainable Development Goals (SDGs) serve to stimulate action in areas of critical importance for humanity and the planet. With the COVID-19 pandemic affecting lives and livelihoods alike, the question is how will the SDGs be financed?
4-March-2020
English
Domestic resource mobilisation is a priority as a means to increase national capacity to finance the SDGs. Taxes are already the largest single source of financing, and have the potential for growth. As while the average level of taxes in developing countries remains low, countries have shown capacity to expand their revenues.
24-janvier-2019
Français, PDF, 4,316kb
Cette brochure détaille l’évolution de l’intégration des considérations de développement dans les travaux du Centre de politique et d'administration fiscales (CTP) de l’OCDE, et explique comment le CTP répond au programme universel des objectifs de développement durable en intégrant le développement dans tous ses travaux.
2-November-2015
English
Under pressure to offer internationally-competitive tax environments, developing countries offer generous tax breaks that undermine their domestic resource mobilisation efforts with little demonstrable benefit in terms of increased investment. To assist developing countries, the Task Force on Tax and Development has developed a set of Principles to enhance the transparency and governance of tax incentives for developing countries.
28-July-2015
English
Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. The presentation ceremony, which took place in Bolivia, was attended by representatives of EuropeAid, EUROsociAL, Bolivia's National Tax Service and the OECD.
1-July-2015
English
The International Tax Dialogue (ITD) is organising its 6th global conference at the OECD. This year’s conference will focus on Tax and the Environment, an issue of growing importance and of direct relevance in the lead up to the COP21 meeting taking place later in the year. The ITD is a joint initiative of the EC, IDB, IMF, OECD, World Bank and CIAT.
30-juin-2015
Français
3-juin-2015
Français
En 2013, une Déclaration sur l’érosion de la base d’imposition et le transfert de bénéfices a été adoptée à la Réunion du Conseil au niveau des Ministres et elle a été suivie en 2014 de la Déclaration sur l’échange automatique de renseignements en matière fiscale. Ces deux Déclarations prévoyaient un suivi régulier des progrès accomplis. Le présent rapport décrit les évolutions intervenues au cours des 12 derniers mois.
3-décembre-2013
Français
Les décideurs politiques et administrateurs fiscaux de haut niveau du monde entier se réunissent cette semaine à Marrakech pour réfléchir à comment répartir les pouvoirs d’imposition et de perception entre les différents échelons d’administration afin de garantir la responsabilité, l’efficience et la stabilité économique.
2-December-2013
English
The report provides an overview of the main issues raised by VAT, SMEs and the taxation of the financial sector, and that tax practitioners should be aware of in their day to day work. Each chapter provides a detailed analysis of the challenges revenue administrations and policy makers face in designing and administering these taxes, and possible solutions that can be adapted and related to the specific situation of different countries.