Publications & Documents

This report looks back at 15 years of tax and development work at the OECD charting the evolution of the OECD’s engagement with, and inclusion of, developing countries in its tax work from 2009 to 2024. Beginning with the restructuring of the Global Forum on Transparency and Exchange of Information for Tax Purposes in 2009, through the BEPS Actions, the establishment of the Inclusive Framework on BEPS and negotiations on the Two Pillar Solution to Address the Tax Challenges of the Digitalising Economy, it shows how OECD initiatives have combined the momentum for multilateral tax co-operation with the increased focus on taxation in international development, to develop a range of tools, instruments and forums with wide participation from developing counties. Accompanying the move to multilateralism in tax matters, the OECD has also sought to increase the availability of data on taxation, for example through the Global Revenue Statistics Database, and support more integrated tax and development policy thinking, for example on the taxation of development assistance. Concurrently there has been a continuous growth in the OECD capacity building activities, now reaching over 30,000 officials in over 100 countries annually. Notable among these initiatives is the groundbreaking joint OECD/UNDP Tax Inspectors Without Borders initiative. The report features several case studies highlighting the impacts across various countries, as well as the wide range of partnerships forged by the OECD to harness taxation’s potential in advancing sustainable development.

Le Comité d’aide au développement (CAD) de l’OCDE mène tous les cinq à six ans un examen par les pairs qui passe en revue les efforts de coopération pour le développement de chacun de ses membres. Ces examens visent à améliorer la qualité et l’efficacité de leur coopération pour le développement, en mettant en évidence les bonnes pratiques et en recommandant des améliorations. Quatorze ans après son adhésion au CAD en 2010, la Corée accroît rapidement son aide publique au développement (APD) et assume davantage de responsabilités à l’échelle mondiale. Comme en témoigne la révision de la loi-cadre opérée en 2020, la Corée adopte une approche plus cohérente à l’échelle de l’ensemble de l’administration afin de mettre en œuvre un budget plus conséquent. La cohérence entre les politiques nationales et internationales, étayée par la législation, peut encore être améliorée. Cet examen par les pairs formule un ensemble de recommandations destinées à aider la Corée à renforcer les partenariats stratégiques et le dialogue avec ses partenaires, et à utiliser l’examen de ses capacités institutionnelles à l’échelle de l’ensemble de l’administration et des évaluations pour déterminer à quels organismes d’exécution affecter en priorité les hausses d’APD. Il est recommandé à la Corée d’accroître le nombre de professionnels qualifiés chargés du développement dans l’ensemble de l’administration, de déléguer davantage de responsabilités aux bureaux pays et de faire preuve d’une plus grande appétence pour le risque afin d’étendre ses opérations avec le secteur privé.

By 2030, between five and twelve Small Island Developing States (SIDS) could lose eligibility to – i.e. graduate from – official development assistance (ODA) as they reach high-income status. Unless other sources of finance effectively fill the gap left by their high dependence on ODA, those SIDS may suffer socio-economic setbacks and be worse-off after graduation. This may have broad negative consequences, given their geostrategic importance and role in the preservation of oceans and biodiversity. To help SIDS 'graduate to success', donors should use multidimensional vulnerability indices (MVIs) to better tailor their support, and engage with them through new graduation strategies.

The Economic Outlook for Southeast Asia, China and India is a regular publication on regional economic growth and development in Emerging Asia – Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, the Philippines, Singapore, Thailand and Viet Nam, as well as China and India. It comprises three parts: a regional economic monitor, a thematic chapter addressing a major issue facing the region, and a series of country notes. The 2024 edition discusses the region’s macroeconomic challenges such as external headwinds, impacts of El Niño and elevated levels of private debt. The thematic chapter focuses on strategies to cope with more frequent disasters. Emerging Asia is among the world’s most disaster-prone regions, and the threat of disasters, such as floods, storms, earthquakes and droughts, is increasing. The report explores how countries can reduce disaster risks and improve resilience by developing a comprehensive approach involving policy measures such as improving governance and institutional capacity, ensuring adequate budgets and broadening financing options, strengthening disaster-related education, improving land planning, investing in disaster-resilient infrastructure and disaster-related technology, improving health responses, and facilitating the role of the private sector.

This paper examines the interactions between the 2020-23 Sahelian coups and the trajectories of jihadism and insecurity, covering three countries: Burkina Faso, Mali and Niger. First, it examines pre-coup trends in violence. Second, the paper finds that coup-makers’ policy choices have accelerated the worsening of violence beyond the pre-coup baseline trend, especially when coup-makers authorise new actors to commit violence, although trends in violence remain somewhat erratic and are even more complex at the sub-national level. Third, it offers an ambivalent finding on the impact of the withdrawal of the French Operation Barkhane following Mali’s second coup in 2021. Finally, the paper discusses the apparent strategies of the region’s two main jihadist groups, which have largely continued their pre-coup strategies, but have also responded to new conflict actors and pursued certain opportunities for increased territorial influence.

Le chapitre 1 permet de replacer l’initiative IISF dans un paysage de la fiscalité et du développement qui évolue rapidement. Le chapitre 2 dresse un état des lieux des programmes et des activités de l’IISF. Le chapitre 3 renseigne sur les domaines actuels et futurs couverts par l’assistance technique de l’IISF. Le chapitre 4 met en lumière les résultats obtenus au cours de l’année écoulée. Le chapitre 5 décrit la participation de l’IISF aux grands événements internationaux et ses efforts de communication. Enfin, le chapitre 6 expose le plan de travail élaboré pour l’année à venir et fait le point sur la réalisation des objectifs de l’an dernier.

This Glossary defines concepts and terms commonly used in evaluation and results-based management. It provides a shared understanding to support the design, management, monitoring and evaluation of interventions for sustainable development. As a reference document, it is helpful for those commissioning, managing, or conducting evaluations, as well as people involved in strategy or programme development, management and implementation. While originally developed for international development co-operation, the Glossary can be applied in any field of public policy and is also useful for civil society, academia, and other non-state actors. This second edition includes updated content, including new definitions for the widely used evaluation criteria – relevance, coherence, effectiveness, efficiency, impact and sustainability – endorsed by the OECD Development Assistance Committee in 2019. It also provides minor updates to the original text to reflect current good practice. As concepts and language are constantly evolving, the document will be revisited and updated in due course.