У цьому звіті аналізується ефективність державного управління в Україні за допомогою набору стандартних показників, заснованих на Принципах державного управління.
Принципи державного управління визначають, чим є ефективне державне врядування на практиці, і окреслюють основні вимоги, яких повинні дотримуватися країни під час процесу вступу до Європейського Союзу (ЄС). Вони оцінюють передумов ефективного державного управління (якість законів, політик, інституційна спроможність і процедури) і так і , як державне управління працює на практиці.
У своїх Стратегіях розширення 2014 та 2018 років Європейська Комісія виділила реформу державного управління як одну з трьох «основоположних» сфер процесу розширення ЄС. Враховуючи рішення Європейської Ради від грудня 2023 року розпочати переговори про вступ з Україною, цей звіт містить дані та рекомендації щодо того, як Україна може краще відповідати стандартам, встановленим Принципами.
Звіт є продовженням звіту SIGMA про результати базової оцінки державного управління України відповідно до Принципів державного управління 2018 року і містить порівняльну інформацію про успіхи реформ і виклики їй. Він охоплює шість тематичних сфер Принципів (стратегічні засади реформи державного управління, формування та координація політики, державна служба та управління людськими ресурсами, підзвітність, надання послуг та управління державними фінансами). У звіті наведено значення показників і порівняння загальних тенденцій в державному управлінні України.
This report analyses the performance of public administration in Ukraine through a set of standard indicators based on the Principles of Public Administration.
The Principles set out what good public governance entails in practice and outline the main requirements to be followed by countries during the European Union (EU) integration process. They address the preconditions for a good public administration (good laws, policies, institutional capacity and procedures) and how an administration performs in practice.
In its 2014 and 2018 Enlargement Strategies, the European Commission highlighted public administration reform as one of three “fundamentals first” areas of the EU enlargement process. Given the European Council decision of December 2023 to open accession negotiations with Ukraine, this report provides data and recommendations on how Ukraine could better meet the standards set by the Principles.
The report follows up on the 2018 SIGMA Baseline Measurement Report and provides comparative information on reform successes and remaining challenges. It covers the six thematic areas of the Principles (strategic framework of public administration reform, policy development and co-ordination, public service and human resource management, accountability, service delivery and public financial management). The report provides indicator values and comparison of overall trends across the administration.
The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included.
The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts.
The economy is stabilising. The business sector and the labour market have adapted to the war, with GDP growth expected to be positive, at 5% in 2023, 4% in 2024 and 4.5% in 2025. High levels of risk and uncertainty in the war economy hold back private investment, while exports are constrained by logistical issues. Inflation is declining, allowing a lowering of the key policy rate. The economy remains highly dependent on international financial assistance.
L’économie se stabilise. Le secteur des entreprises et le marché du travail se sont adaptés à la guerre, si bien que la croissance du PIB devrait être positive et s’établir à 5 % en 2023, 4 % en 2024 et 4.5 % en 2025. L’ampleur des risques et de l’incertitude qui caractérisent l’économie de guerre entravent l’investissement privé, tandis que les exportations sont freinées par des problèmes logistiques. L’inflation recule, ce qui a permis une diminution du principal taux directeur. L’économie demeure fortement tributaire de l’aide financière internationale.
The paper presents the understanding of and attitudes towards climate change and climate policies in Ukraine, using a survey on a representative sample of more than 1 500 Ukrainians. The survey was carried out between October 2021 and February 2022 and presents the situation before Russia’s large-scale invasion of Ukraine. The survey tests support for three main climate policies in detail: a green infrastructure programme, a carbon tax with cash transfers and a ban on combustion-engine cars. It shows that support for climate policies depends on three key factors: how people perceive the effectiveness of the policies in reducing emissions, how they perceive distributional impacts on lower-income households (inequality concerns), and if they think their household will gain or lose from the policy. The survey also shows that when citizens receive information that specifically addresses these concerns, they exhibit stronger support for the policy. How the policy is designed also matters: Ukrainians widely accept a carbon tax when its revenues finance green investments and/or compensate lower-income households. The paper highlights seven considerations for Ukraine policymakers to design measures that are effective and supported by citizens. Following Russia’s war of aggression and once conditions are right, Ukrainian policymakers can also use the survey results to guide the reform of the environmental tax system- one of the goals in Ukraine’s recovery and reform agenda.
The survey in Ukraine that the paper describes was conducted as part of a large-scale OECD international survey of attitudes toward climate policies carried out on over 40 000 respondents in twenty countries.
The SME Policy Index: Eastern Partner Countries 2024 – Building resilience in challenging times is a unique benchmarking tool to assess and monitor progress in the design and implementation of SME policies against EU and international best practice. It embraces the priorities laid out in the European Union’s SME Strategy for a sustainable and digital Europe and is structured around the ten principles of the Small Business Act for Europe, which provide a wide range of measures to guide the design and implementation of SME policies. This report marks the fourth edition in this series, following assessments in 2012, 2016, and 2020. It tracks progress made since 2020 and offers the latest key findings on SME development and related policies in the countries of the Eastern Partnership (EaP). It also identifies emerging challenges affecting SMEs in the region and provides recommendations to address them. The 2024 edition benefits from an updated methodology that also offers a deeper analysis of policies to support the digital transformation of SMEs.
Ukraine can legally issue the following type of ruling within the scope of the transparency framework: cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles.
This study evaluates the progress of fossil-fuel subsidy reform in Ukraine since its launch in 2016 using the OECD “bottom-up”, inventory, approach. It also identifies major subsidy schemes that need significant reform. The report reflects the energy subsidy policies and reforms in Ukraine prior to Russia’s full-scale invasion in February 2022.
The analysis covers: budgetary transfers, government revenue foregone (or tax expenditure), induced transfers in the form of cross-subsidies or below market tariffs and transfer of risk to government. The study also covers fossil-fuels subsidies to production and consumption, particularly, for natural gas, coal and electricity generated from fossil fuels while support for energy efficiency and renewables is considered for comparative purposes. This report also briefly discusses the taxation and energy pricing policies in Ukraine that have had direct or indirect impact on the evolution of fossil-fuel subsidies in the country. Detailed estimates of all individual support measures are provided in the Annexes to the report.
Russia's war of aggression against Ukraine has had profound effects on the maritime sector. It directly disrupted maritime activities in the Black and Azov seas, causing the suspension of Ukrainian port operations and agricultural exports. Although an export corridor temporarily resumed activities, the termination of the agreement in July 2023 continues to affect Ukrainian shipping. International sanctions against Russia and Belarus have notably targeted shipowners and shipbuilders, restricting Russian ships' access to OECD ports. These sanctions have also halted orders for Russian ship owners in OECD countries, reducing new orders and vessel completions in Russian shipyards. While global seaborne trade and ship demand remain relatively unaffected, the war has prompted longer-term impacts such as altered trading routes, changes in energy demand and costs, potential implications for maritime decarbonisation, and an increase in "dark fleet" vessels.
The influx of highly qualified refugees from Ukraine has posed unique challenges for Recognition of Prior Learning (RPL) policies and practices in host countries. Analysing recent survey results, this policy brief provides an overview of the diverse RPL measures countries across the OECD have implemented in order to ensure a swift continuation of learning for Ukrainian refugee students. From extending application deadlines to international cooperation on qualifications information sharing, the policy landscape is evolving rapidly to ensure these highly skilled individuals can be included effectively into new educational environments.
En 2022, à la suite de l’agression militaire de grande ampleur menée par la Russie contre l’Ukraine, le soutien aux producteurs agricoles a connu de profondes transformations. Le 24 février 2022, l’Ukraine est entrée dans une période de loi martiale qui a entraîné une réorientation de la majeure partie du soutien public à l’agriculture au profit de la sécurité et de la défense. En conséquence, la quasi-totalité des programmes de soutien traditionnels a été suspendue en 2022, en dépit d’un certain nombre de nouvelles mesures visant à soutenir la production agricole pendant la guerre. Ces mesures comprenaient des allègements fiscaux, des procédures réglementaires simplifiées et un soutien financier temporaire sous la forme de subventions.
Support to agricultural producers changed drastically in 2022 due to the large-scale military aggression of Russia against Ukraine. Ukraine entered a period of martial law on 24 February 2022, under which much state support for agriculture was diverted to security and defence. As a result, nearly all traditional support programmes were suspended in 2022, although some measures were introduced to sustain agricultural production during warfare. New measures included tax breaks, simplified regulatory procedures, and temporary financial support in the form of subsidies.
First reporting fiscal year: Ending in the period from 1 January to 31 December 2022 for Ukrainian resident MNEs. (Beginning in the period from 1 January to 31 December of year when the MCAA will be activated for non-resident MNEs)
Post-war reconstruction in Ukraine will face challenges in public procurement, including corruption risks and lengthy procedures. Strengthening existing legal and institutional foundations, aligned with international standards, is crucial. Streamlining procurement, ensuring transparency, and promoting equality for domestic and foreign companies are vital. Central procurement institutions require support, extending to regional and local authorities. A transparent legal framework can pave the way for efficient and accountable procurement, enabling a resilient future. A unified legal framework for awarding all contracts for the reconstruction of Ukraine, regardless of the source of financing, would streamline the tendering process. It is recommendable that the framework, fully aligned with international standards, be based on the Ukrainian public procurement legislation. The multiplication of procedural rules and requirements would lead to an increase of the administrative burden and the time required of procurement officers as well as economic operators.