Bulgarie

This report discusses the costs and benefits of the transition from cash to accrual accounting in the public sector for SIGMA partners in the Western Balkans and the European Neighbourhood. The countries are attracted by the promises of accrual accounting and the corresponding IPSAS standards that it will improve transparency, accountability and financial decision-making. This report investigates whether the reform towards accrual accounting is indeed recommendable given that the reform towards IPSAS-based financial statements also carries a higher administrative burden and often requires government-wide adaptation or adjustment of the financial information systems. In this report, evidence from case studies of five EU Member States and four SIGMA partners is combined with a review of the academic literature to understand the balance of the benefits versus the costs of the reform.

Being able to swim empowers individuals to make choices, have agency, and be free to choose core aspects of their life, such as working safely on or near water. It is also associated with lifelong health benefits and reduces the risk of drowning. Using data from the Lloyd’s Register Foundation World Risk Poll 2019, this paper provides the first global estimates of adults’ ability to swim without assistance. Individuals in high-income countries are considerably more likely to report being able to swim without assistance than individuals in low-income countries. Disparities also exist within countries. In particular, women are less likely to be able to swim without assistance than men in virtually all countries, birth cohorts, and levels of education. Investing in reducing inequalities in life skills, such as swimming, can foster economic development and empowerment, especially in light of threats, such as climate change.

The paper is the first in a series of two papers mapping young people’s environmental sustainability competence in EU and OECD countries that were prepared as background for the forthcoming OECD Skills Outlook 2023 publication. The papers are the results of a collaboration between the OECD Centre for Skills and the European Commission - Joint Research Centre (Unit B4) on students’ environmental sustainability competence. The second paper is titled: ‘The environmental sustainability competence toolbox: From leaving a better planet to our children to leaving better children for our planet’.

The paper is the second in a series of two papers mapping young people’s environmental sustainability competence in EU and OECD countries that were prepared as background for the forthcoming OECD Skills Outlook 2023 publication. The papers are the results of a collaboration between the OECD Centre for Skills and the European Commission - Joint Research Centre (Unit B4) on students’ environmental sustainability competence. The first paper is titled ‘Young people’s environmental sustainability competence: Emotional, cognitive, behavioural and attitudinal dimensions in EU and OECD countries.

The policy paper provides an overview of the institutional landscape on public integrity in Bulgaria, focusing on its key co-operation mechanism – the National Council on Anti-Corruption Policy – and the way it can best serve the implementation of Bulgaria’s main strategic anticorruption document, the National Strategy for Preventing and Countering Corruption. It also addresses the institutional arrangements for integrity within entities of the executive branch and elaborates on how they can be best strengthened and supported by national integrity actors. Together with the Centre of Government Scan and Regulatory Policy Scan this policy paper is a part of the governance scan series drafted in the framework of the 'Driving Public Administration Reform Forward' project funded by the European Commission's Directorate-General for Structural Reform Support.

The OECD Centre of Government Scan of Bulgaria assesses the functioning and organisation of the centre of government (CoG) in Bulgaria. It focuses on three main areas: 1) the functions and mandates of the CoG to perform a strategic and steering role, 2) the CoG’s supportive role in decision- and policy-making systems, and 3) strategic planning and the CoG’s ability to define government priorities across government and translate them into measurable objectives. The Scan forms part of the project 'Driving Public Administration Reform Forward in Bulgaria' which aims to support the implementation of Bulgaria’s reform priorities. Together with the Public Integrity Scan and Regulatory Policy Scan this policy paper forms part of the governance scan series carried out with the financial support from the European Union via the European Commission's Directorate-General for Structural Reform Support.

The Regulatory Policy Scan of Bulgaria assesses the country’s regulatory management capacity by taking stock of regulatory policies, institutions and tools, describing trends and recent developments, and identifying gaps in relation to good practices. Improving the entire regulatory policy cycle will ensure that regulations are developed on a foundation of solid evidence and public participation and designed to enhance citizens' security, health and wellbeing at a reasonable cost. Together with the Centre of Government Scan and Public Integrity Scan this policy paper is a part of the governance scan series drafted in the framework of the 'Driving Public Administration Reform Forward' project funded by the European Commission's Directorate-General for Structural Reform Support.

This review assesses the climate for domestic and foreign investment in Bulgaria and discusses the challenges and opportunities faced by the government of Bulgaria in its reform efforts. Capitalising on the OECD Policy Framework for Investment, the review includes chapters on trends in foreign investment and their socio-economic benefits, foreign investor entry and operations, the legal and institutional framework for investment protection, investment promotion and facilitation, public governance, and policies to promote and enable responsible business conduct. The review then highlights potential reform priorities to help Bulgaria fulfil development ambitions that align with its commitment to comply with the principles of openness, transparency and non-discrimination as a new Adherent to the OECD Declaration on International Investment and Multinational Enterprises.

This report analyses Bulgaria's legal framework for administrative penalties. Administrative penalties are crucial for ensuring accountability in the public administration. The report assesses the subjective scope of their application, the typologies and levels of administrative penalties, and the proceedings for applying them. The report highlights relevant good practices from other EU Member States, and provides recommendations on how to address key challenges as well as legislative proposals for building a comprehensive legal framework.