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This annual publication compiles comparable tax revenue and non-tax revenue statistics for 33 countries in Africa: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, the Republic of the Congo, the Democratic Republic of the Congo, Côte d’Ivoire, Egypt, Equatorial Guinea, Eswatini, Gabon, Ghana, Guinea, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, Sierra Leone, South Africa, Togo, Tunisia and Uganda. The report extends the well-established methodology on the classification of public revenues set out in the OECD Interpretative Guide to African countries, thereby enabling comparison of tax levels and tax structures not only across the continent but also with the OECD, Latin America and the Caribbean, and Asia and the Pacific. Data on African countries presented in this publication are also included in the OECD’s Global Revenue Statistics database, which is a fundamental reference for analysis of domestic resource mobilisation. This edition includes a special feature on the VAT Digital Toolkit for Africa. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF), with the financial support of the European Union.
SPECIAL FEATURE: VAT DIGITAL TOOLKIT FOR AFRICA
The Rethinking Regional Attractiveness in the New Global Environment report highlights lessons learned from multiple regional case studies from five EU countries (Ireland, Italy, Portugal, Spain and Sweden), additional work with Latin American and Caribbean regions, and a series of webinars and one-on-one dialogues on rethinking regional attractiveness. The OECD’s innovative multidimensional approach to assessing regional attractiveness considers global engagement beyond international connections and economic factors alone. The methodology considers more than 50 indicators to develop regional attractiveness profiles covering six domains of attractiveness: economic attraction, connectedness, visitor appeal, natural environment, resident well-being, and land-use and housing.
The report helps regional and national policy makers to understand how individual regions fare in a new global environment that continues to deal with the impacts of the COVID-19 crisis, compounded by the consequences of Russia’s war of aggression against Ukraine and existing megatrends – all of which produce asymmetric impacts within and between countries and regions – and identify the policy levers available to enhance their attractiveness to the international target groups of investors, talent, and visitors. It also considers the need to co-ordinate across levels of government, across policy fields, and with private stakeholders, and highlights good practices to implement regional attractiveness policies.
This report compiles comparable tax revenue statistics over the period 1990-2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean (LAC) to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. The report includes two special features examining the fiscal revenues from non-renewable natural resources in the LAC region in 2021 and 2022 as well as the measurement and evaluation of tax expenditures in Latin America. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).
This annual publication compiles comparable tax revenue and non-tax revenue statistics for 31 countries in Africa: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, Republic of the Congo, Democratic Republic of the Congo, Côte d’Ivoire, Egypt, Equatorial Guinea, Eswatini, Ghana, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, Sierra Leone South Africa, Togo, Tunisia and Uganda. The report extends the well-established methodology on the classification of public revenues set out in the OECD Interpretative Guide to African countries, thereby enabling comparison of tax levels and tax structures not only across the continent, but also with the OECD, Latin America and the Caribbean, and Asia and the Pacific. Data on African countries presented in this publication are also included in the OECD’s Global Revenue Statistics database, which is a fundamental reference for analysis of domestic resource mobilisation. This edition includes a special feature on taxation of the informal sector in Africa. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the African Union Commission and the African Tax Administration Forum, with the financial support of the European Union.
SPECIAL FEATURE: EFFICIENT TAXATION OF THE INFORMAL SECTOR IN AFRICA
Este relatório fornece uma análise das barreiras regulatórias à concorrência no Brasil, especificamente nos setores de portos e de aviação civil, e faz recomendações às autoridades brasileiras para mitigar os danos à concorrência e promover um crescimento duradouro. Ele é baseado em uma avaliação concorrencial realizada pela OCDE em cooperação com o Conselho Administrativo de Defesa Econômica (CADE, a Autoridade da Concorrência no Brasil), pela qual foram identificados normativos que podem prejudicar o funcionamento competitivo e eficiente dos mercados nos dois setores analisados. O relatório também inclui estimativas do impacto que a implementação de certas recomendações específicas poderia ter na economia.
This report compiles comparable tax revenue statistics over the period 1990-2020 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).
This report provides an overview of national practices to enable responsible business conduct (RBC) in state-owned enterprises (SOEs) by examining relevant legislation, policies and practices applicable to SOEs in a sample of OECD countries and developing and emerging economies.
This report evaluates a range of possible responses to address large-scale NPL stocks, considering complementary internal recovery and market-based disposal solutions. In this sense, the study proposes a framework to encourage a non-performing loan stock reduction strategy that would effectively balance the incentives, costs and risks of key stakeholders including national authorities (and taxpayers), banking institutions, investors and other market participants.
This report supports the improvement of Thailand’s competition law enforcement by providing an overview of select jurisdictions’ practices concerning merger guidelines, with the view of providing an input for guidance documents to be drafted or amended by the Thai authorities.
Regional Integration in the Union for the Mediterranean: Progress Report monitors major trends and evolutions of integration in the Euro-Mediterranean region. The Report examines five domains of regional integration, namely trade integration, financial integration, infrastructure integration, movement of people, as well as research and higher education. It presents an original analysis of the patterns and challenges of integration in the Euro-Mediterranean region, which highlights the interdependence of the areas examined – e.g. how to increase regional trade without affordable transport connectivity? The Report offers new insights, based on specific quantitative and qualitative performance indicators that are monitored over time. Almost 100 graphs and tables in the report cover data for the 42 member countries of the Union for the Mediterranean and, when relevant, for partners of the region. The Report includes key takeaways and policy recommendations on how to foster regional integration in each of the five domains.
This report identifies key regulatory issues in tokenised assets and markets that may warrant further attention from policy makers, in order to ensure that those tokenised assets that do fall under the purview of financial market regulators comply with regulatory requirements and are consistent with financial stability, financial consumer and investor protection, market integrity, and competition considerations.
This report provides a baseline understanding of RBC due diligence practices in Ukraine’s energy companies. It focuses on what is happening in practice among key energy companies engaged in hydrocarbons, electricity and utilities, among other sub-sectors, and further outlines key elements related to environmental protection and energy efficiency measures, industrial and community relations, and compliance. It also provides considerations that companies can take into account when improving due diligence practices in aligning with OECD RBC instruments and standards.
Investment in higher education in OECD countries has increased substantially over the last 20 years, as a result of higher enrolment, increasing costs, government priorities related to skills, and research and innovation. Faced with economic and fiscal challenges, public authorities across the OECD need now more than ever to make thoughtful decisions about how to mobilise, allocate and manage financial and human resources in higher education. Effective action on the part of governments requires knowledge of international trends and alternative policy approaches; evidence from research and policy evaluations; and the practical experience of peers in other countries. The OECD Higher Education Resources Project addresses these needs by providing an accessible international evidence base for policy makers in Resourcing Higher Education, and targeted system-specific analyses in upcoming policy briefs and national policy reviews.
This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB). The 2020 edition is produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
Insurance intermediaries have a key role in the efficient functioning of insurance markets, and minimising information asymmetries and risk of adverse selection is an important consideration. Intermediaries can analyse the needs of insurance consumers, and advise on appropriate solutions and policies that fit these needs. As with all principal-agent relationships, the needs and goals of intermediaries and policyholders are sometimes different and sometimes conflicting. This report examines how OECD and non-OECD countries are regulating and supervising insurance intermediation, focussing on market conduct rules as well as rules related to digitalisation of intermediation. It considers areas which require further investigation to address potential conflicts of interest.
O Brasil foi submetido a uma revisão por pares das suas leis e políticas de concorrência em 2018. Essa revisão foi realizada depois do pedido do Brasil para se tornar Associado do Comitê de Competição. O relatório discute até que ponto as leis, instituições, políticas e práticas de fiscalização no Brasil estão alinhadas com os instrumentos da política de concorrência da OCDE.
This report reviews the implementation and relevance of the former 1998 OECD Council Recommendation concerning Effective Action against Hard Core Cartels [OECD/LEGAL/0294] and highlights recent developments since its adoption. It concludes that the fight against hard core cartels has been a priority of competition law enforcement, and that the 1998 Recommendation should be updated.
This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank. The 2019 edition is the first to be produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF). It compiles comparable tax revenue and non-tax revenue statistics for 21 countries in Africa: Botswana, Burkina Faso, Cameroon, Cabo Verde, Congo, Côte d’Ivoire, the Democratic Republic of the Congo, Egypt, Eswatini, Ghana, Kenya, Mali, Mauritius, Morocco, Niger, Rwanda, Senegal, South Africa, Togo, Tunisia and Uganda. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to African countries enables comparisons about tax levels and tax structures on a consistent basis, both among African economies and with OECD, Latin American, Caribbean and Asian economies.
SPECIAL FEATURE: STRATEGY FOR THE HARMONISATION OF STATISTICS IN AFRICA (SHaSA): 2017-2026