• 1-juillet-2022

    Français

    Les Autorités Compétentes des membres du Forum mondial échangent sur leurs pratiques et expériences

    La 9ème réunion des Autorités Compétentes s'est tenue de manière virtuelle, les 30 juin et 1 juillet 2022. L’événement a rassemblé 355 participants de 106 juridictions.

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  • 30-June-2022

    English

    Ageing and the long-run fiscal sustainability of health care across levels of government

    OECD economies are undergoing a seemingly inevitable process of population ageing that has been changing income and consumption patterns. Notably, the demand for health services is expected to increase, while labour forces are projected to shrink. Both factors are projected to negatively impact the sustainability of health systems – the former through an increase in government expenditures on health and the latter through a decrease in government revenues. As health systems and their funding streams tend to be at least partially decentralised in most OECD countries, this fiscal pressure is expected to be asymmetric across levels of government. The objective of this paper is to provide order-of-magnitude estimates of the possible effects of population ageing on government finances across OECD countries, and to discuss reforms to fiscal federalism and intergovernmental relations with the purpose of funding expenditures at all levels of government. 
  • 30-June-2022

    English

    Improving subnational governments’ resilience in the wake of the COVID-19 pandemic

    The COVID-19 pandemic has had devastating effects on lives, the economy, and the public finances worldwide, drawing attention to the need to enhance resilience to future shocks. This paper focuses on subnational governments, given their important and growing role in the provision of essential public goods and services worldwide. The paper discusses key aspects of subnational resilience, in particular the sensitivity of subnational finances to macroeconomic cycles and shocks and the availability of fiscal buffers; the main factors influencing subnational governments’ ability to provide essential services during crises; and their ability to anticipate and prepare for future shocks, especially those related to climate change. The paper also discusses policy and institutional reform options for both national and the subnational governments to strengthen subnational resilience.
  • 24-June-2022

    English

    OECD Tax Policy Reviews: Chile 2022

    This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems. Drawing primarily on OECD Revenue Statistics data prior to the COVID-19 pandemic, the report examines the level, composition and evolution of the tax burden in Chile and explores whether tax revenues in Chile are converging to the levels raised in other OECD countries. The report also outlines a possible tax-to-GDP trajectory in Chile over the coming decade if Chile were to follow the path of countries from when they had a similar level of economic development.
  • 23-June-2022

    English

    Tax Administration 2022 - Comparative Information on OECD and other Advanced and Emerging Economies

    This report is the tenth edition of the OECD's Tax Administration Series. It provides internationally comparative data on global trends in tax administrations across 58 advanced and emerging economies. The report is intended to inform and inspire tax administrations as they consider their future operations, as well as to provide information on global tax administration trends and performance for stakeholders and policy makers. The report is structured around nine chapters that examine the performance of tax administration systems, using an extensive data set and a variety of examples to highlight recent innovations and successful practices. This edition also provides a first glimpse of the impact of the COVID-19 pandemic on the work of tax administrations. The underlying data comes from the International Survey on Revenue Administration and the Inventory of Tax Technology Initiatives.
  • 23-juin-2022

    Français

    Le COVID-19 a accéléré la transformation digitale des administrations fiscales

    Les administrations fiscales ont continué à fournir des services de qualité aux contribuables pendant la pandémie de COVID-19, y compris dans de nombreux cas en fournissant des mesures de soutien gouvernementales plus larges, tout en collectant 12,1 billions d'euros en 2020, selon de nouvelles données de 58 pays de l'OCDE et d'autres pays avancés et économies émergentes.

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  • 22-June-2022

    English

    Analytics Maturity Model

    The Analytics Maturity Model helps tax administrations to assess their analytics usage and capability, providing insight into current status and identifying areas of weaknesses as well as strengths. The model is organised around the strategic and operational perspectives of analytics.

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  • 20-juin-2022

    Français

    La République du Congo se joint à la lutte internationale contre l'évasion fiscale en devenant le 165ème membre du Forum mondial

    La République du Congo rejoint la lutte internationale contre l'évasion fiscale en devenant le 165ème membre - et le 34ème membre africain - du Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales.

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  • 16-juin-2022

    Français

    Coopération fiscale au service du développement : Rapport d'étape sur 2021

    Le rapport couvre toute la gamme de l'assistance que l'OCDE fournit aux pays en développement sur des questions fiscales telles que ; contribuer à lutter contre l'évasion fiscale des entreprises ; lutter contre les flux financiers illicites ; et fournir un soutien sur une série de questions de politique et d'administration fiscales pertinentes pour la réalisation des ODD.

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  • 15-juin-2022

    Français

    Défis fiscaux soulevés par la numérisation de l'économie : commentaires reçus du public concernant les aspects de la Sécurité juridique pour le Montant A dans le cadre du Pilier Un

    Le 27 mai 2022, dans le cadre des travaux en cours du Cadre inclusif OCDE/G20 sur le BEPS visant à mettre en œuvre la Solution à deux piliers pour relever les défis fiscaux soulevés par la numérisation de l'économie, l'OCDE a sollicité les commentaires du public concernant les aspects de la Sécurité juridique pour le Montant A dans le cadre du Pilier Un pour aider les membres à peaufiner et finaliser les règles pertinentes.

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