A green and just transition – i.e. concerted global and national efforts to achieve worldwide carbon neutrality by or around the mid-century globally, in an inclusive manner and adapted to each national context – requires an active co-operation of all countries, developed and developing. It also entails ensuring that no one is left behind, and offering support to those in need, including least developed countries (LDCs) and Small Island Developing States (SIDS). Guided by the preamble of the Paris Agreement, this report proposes ways for G20 and developing countries to enhance the coherence of their policies towards that vision, deepen their co-operation and render the international architecture better suited to the implementation of green and just transitions.
Effective policies to reduce inequalities must be based on detailed evidence regarding the drivers of vulnerability and income insecurity. Focusing on two vulnerable categories – informal economy workers and women and girls – this report presents the latest OECD data on inequality, exclusion and discrimination within a wide range of countries around the world, and analyses their root causes. It also provides fresh evidence on the contribution of international development co-operation providers to the fight against poverty and inequality. On that basis, it proposes policy actions to G20 governments and their partners at domestic and international levels to better address inequalities.
This report examines labour informality in Latin America and the Caribbean (LAC), focusing on both individual workers and households. Using data from the OECD's Key Indicators of Informality based on Individuals and their Households (KIIbIH), which cover 19 LAC countries, it shows that two-thirds of the region's population lives in informal or mixed households, many of which rely entirely on informal work. The report then discusses how informality limits access to social protection and affects household well-being, particularly for women, youth and the elderly. It highlights differences between rural and urban areas, and the prevalence of informality in sectors like agriculture. Additionally, it presents recent policy efforts aimed at expanding social protection and formalising employment, including strategies to address the challenges posed by digital and platform-based work. It offers insights for policy makers and researchers interested in understanding informality and its implications for social protection and labour markets in the region.
Este informe repasa 15 años de trabajo en materia de fiscalidad y desarrollo en la OCDE, así como la evolución de su compromiso con, e inclusión de, los países en desarrollo en su labor fiscal desde 2009 hasta 2024. Comenzando con la reestructuración del Foro Global sobre Transparencia e Intercambio de Información con Fines Fiscales en 2009, las Acciones del Proyecto BEPS, el establecimiento del Marco Inclusivo sobre BEPS y las negociaciones sobre el enfoque de dos pilares para abordar los desafíos fiscales derivados de la digitalización de la economía, muestra cómo las iniciativas de la OCDE han combinado el impulso de la cooperación fiscal multilateral con una mayor atención a la fiscalidad en el desarrollo internacional, para desarrollar una serie de herramientas, instrumentos y foros con amplia participación de los países en desarrollo.
Junto con el avance hacia el multilateralismo en materia fiscal, la OCDE también ha tratado de aumentar la disponibilidad de datos sobre fiscalidad, por ejemplo, a través de la base de datos global de Estadísticas Tributaria (Global Revenue Statistics Database), y de apoyar un pensamiento más integrado sobre política fiscal y de desarrollo, por ejemplo, sobre la fiscalidad de la ayuda al desarrollo. Al mismo tiempo, se ha producido un crecimiento continuo de las actividades de capacitación de la OCDE, que actualmente llegan a más de 30.000 funcionarios en más de 100 países cada año. Entre estas iniciativas destaca la pionera iniciativa conjunta de la OCDE y el PNUD Inspectores Fiscales sin Fronteras. El informe presenta varios casos prácticos que ponen de relieve el impacto en varios países, así como la amplia gama de asociaciones forjadas por la OCDE para aprovechar el potencial de la fiscalidad en la promoción del desarrollo sostenible.
Ce rapport revient sur 15 ans de travaux sur la fiscalité et le développement à l'OCDE. Il retrace l'évolution du dialogue entre l'OCDE et les pays en développement concernant les travaux en matière de fiscalité, ainsi que leur inclusion à ces travaux, de 2009 à 2024. À commencer par la restructuration du Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales en 2009, en passant par les Actions BEPS, l'établissement du Cadre inclusif sur le BEPS et les négociations en vue d’une Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, il montre comment les initiatives de l'OCDE ont combiné l'élan de la coopération fiscale multilatérale avec l'attention accrue portée à la fiscalité dans le domaine du développement international, afin de développer un éventail d'outils, d'instruments et de forums avec une large participation des pays en développement.
Tout en accompagnant le passage au multilatéralisme en matière fiscale, l'OCDE s'est efforcée d'étendre la disponibilité des données sur la fiscalité, par exemple par le biais de la base de données mondiales des Statistiques mondiales des recettes publiques, et de soutenir une réflexion politique plus intégrée sur la fiscalité et le développement, par exemple sur le traitement fiscal de l'aide au développement. Parallèlement, les activités de l'OCDE en matière de renforcement des capacités n'ont cessé de croître, touchant désormais chaque année plus de 30 000 agents dans plus de 100 pays. Parmi ces initiatives, on peut notamment citer l'initiative innovante Inspecteurs des impôts sans frontières, menée conjointement par l'OCDE et le PNUD. Le rapport présente plusieurs études de cas mettant en évidence les impacts dans différents pays, ainsi que le large éventail de partenariats forgés par l'OCDE pour exploiter le potentiel de la fiscalité dans la promotion du développement durable.
This toolkit offers practical advice to development co-operation and humanitarian assistance providers adhering to the OECD Development Assistance Committee (DAC) Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance. It helps them implement the Recommendation’s provisions to strengthen local ownership and leadership, and support civil society in partner countries as independent development and humanitarian actors – particularly through more equitable partnerships between and within civil society organisations (CSOs). It is a companion piece to the 2023 OECD toolkit of the same series, Funding civil society in partner countries: Toolkit for Implementing the DAC Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance.
This Policy Guidance aims to support the effective and practical delivery of official development assistance (ODA) for inclusive governance, focusing on the central elements of a development project or programme – analytics and diagnostics, programme design and implementation, monitoring, evaluation and learning. Issued by the Governance Network of the OECD Development Assistance Committee (DAC), this Guidance for governance practitioners recommends a series of policy and practical measures designed to reduce social, political and economic exclusion, and enable more inclusive development impacts. Building on a dedicated multi-year programme of work, expert insights and the contributions of a designated Advisory Group, it underscores the significance of inclusive governance as a central attribute of SDG16 and the basis for equitable and sustainable development.
This Toolkit synthesises learning and examples gathered from Development Assistance Committee (DAC) members and partners, including their work through international fora such as the OECD, as well as additional research. It aims to support DAC members and partners in deepening their work and accelerate progress on any number of topics contained within the DAC Recommendation’s six pillars. Progress in Sexual Exploitation, Abuse and Harassment (SEAH) prevention and response can be very incremental and difficult to measure, in part because it relies on addressing the many underlying factors that support the perpetuation of SEAH, such as cultural and social norms, as well as power dynamics. This Toolkit aims to support progress by DAC members on both technical and political levels, as well as support their coordination efforts with their partners to work towards long-term, sustainable change.
Ces Principes pour un soutien pertinent et efficace aux médias et à l’espace de l’information dans le cadre de la coopération pour le développement ont été élaborés par le Réseau sur la Gouvernance du Comité d'Aide au Développement. Les Principes visent à répondre à la nécessité de garantir que la réponse internationale à la crise du secteur des médias s'adapte mieux à un environnement de l'information en rapide évolution. Les Principes ont été élaborés à partir d'un processus de consultation inclusif et fortement impulsés par les membres et les organisations partenaires.
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.
These Development Co-operation Principles for Relevant and Effective Support to Media and the Information Environment are a product of the Development Assistance Committee’s Network on Governance. The Principles aim to respond to the need to ensure that the international response to the crisis in the media sector fits better in a rapidly changing information environment. The Principles were informed by an inclusive consultation process and strongly driven by members and partner organisations.
Ce rapport reflète la coopération de l’OCDE avec l’Afrique en matière fiscale et l’importance de l’agenda fiscal international pour les économies africaines. Il aborde les efforts relatifs à la mobilisation des ressources intérieures (MRI) dans le cadre des objectifs et des priorités de la politique africaine, notamment l’Agenda 2063 de l’union africaine, et les actions à entreprendre pour permettre de poursuivre la MRI en Afrique. Ce rapport analyse l’implication africaine dans les débats concernant l’impôt sur les sociétés et la manière dont la participation africaine pourrait être davantage améliorée au niveau de la définition des politiques et des discussions techniques. Plus particulièrement, il montre comment les voix africaines ont façonné la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie et aborde les bénéfices que les pays africains peuvent en retirer ainsi que les défis liés à sa mise en œuvre. De plus, le rapport présente un aperçu des initiatives de l’OCDE visant à soutenir le renforcement des capacités en matière fiscale en Afrique, dont beaucoup ont été menées en partenariat avec d’autres organisations internationales et régionales. Enfin, ce rapport aborde l’agenda de politique fiscale d’une manière plus générale, y compris la TVA, la transparence fiscale, la délinquance fiscale, la numérisation des administrations fiscales, ainsi que la fiscalité et l’informalité. Ce rapport a été préparé par l’OCDE pour alimenter les débats ayant lieu lors de la Table ronde pour l’Afrique en octobre 2023 à Marrakech, organisée par les ministres des Finances et les gouverneurs de banque centrale du G7.
This report reflects on the OECD’s co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union’s Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD’s initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
Ces orientations stratégiques résultent du programme de travail pluriannuel du Comité d’aide au développement sur les flux financiers illicites (FFI) dans le négoce de produits pétroliers. Elles visent à proposer, au titre de l’aide publique au développement (APD), un ensemble de mesures utiles, réalistes et applicables pour lutter contre les FFI dans le négoce de produits pétroliers. L’objectif est d’accroître la mobilisation des ressources intérieures au profit des populations qui vivent dans les pays en développement producteurs de pétrole, et de favoriser l’intégrité dans le cadre de la transition énergétique, en particulier pour le commerce de carbone.
This Policy Guidance is a product of the Development Assistance Committee’s multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
By 2050, the global population living in cities is projected to reach 5 billion, growing from 3.5 billion in 2015. Massive investment in infrastructure will be needed to accommodate this growth, and to adapt infrastructure to climate change and benefit from the digital transition. This report explores three ways to meet this challenge. Firstly, it outlines how new forms of urban planning can help to mobilise private finance for inclusive, resilient and sustainable urban investment. Secondly, it explores how leveraging private investment can help to strengthen cities capacity to support needed investment in a tighter fiscal environment. Finally, it considers the potential opportunities and challenges for mobilising sustainable finance – green, social and sustainable bonds and loans, sustainability-linked bonds and catastrophe bonds – for infrastructure investment by City Governments. The report also includes 17 short case studies from 12 countries that demonstrate innovative practices for creating the Cities of Tomorrow.
This report is the third focused assessment of tax and development issues produced for G20 Finance Ministers and Central Bank Governors. It takes stock of progress by developing countries in the context of their engagement with the OECD/G20 Inclusive Framework, an international collaboration of over 140 countries and jurisdictions working together to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment. Building on the 2022 Roadmap on Developing Countries and International Tax, the report refines and focuses on the range of actions to be undertaken in support of developing countries’ key international tax priorities, including, in particular, the internationally agreed standards on
Country-by-Country reporting and the Global Anti-Base Erosion (GloBE) Rules which will put in place a global minimum tax for large multinational enterprises.
Ce rapport est la troisième évaluation ciblée sur les questions de fiscalité et de développement réalisée à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20. Il fait le point sur les progrès réalisés par les pays en développement dans le cadre de leur engagement avec le Cadre inclusif OCDE/G20, une collaboration internationale de plus de 140 pays et juridictions qui travaillent ensemble pour lutter contre l'évasion fiscale, améliorer la cohérence des règles fiscales internationales et assurer un environnement fiscal plus transparent. S'appuyant sur la Feuille de route 2022 sur les pays en développement et la fiscalité internationale, le rapport précise et concentre l'éventail des actions à entreprendre pour soutenir les principales priorités des pays en développement en matière de fiscalité internationale, notamment les normes convenues au niveau international sur la déclaration pays par pays ainsi que les règles mondiales de lutte contre l'érosion de la base d'imposition (GloBE) qui mettront en place un impôt minimum mondial pour les grandes entreprises multinationales.
This publication responds to the need for practical guidance for evaluators, evaluation managers, and programme staff to incorporate a human rights and gender equality lens into the six OECD evaluation criteria: relevance, coherence, effectiveness, efficiency, impact, and sustainability.
It aims to support evaluators and evaluation managers in the design, management and delivery of credible and useful evaluations that assess whether and how interventions contribute to realising human rights and gender equality – both, interventions with explicit human rights related objectives and those without. It also provides broader guidance to programme staff in applying the six criteria with a human rights and gender equality lens at the outset of an intervention and addresses the main considerations and challenges in doing so.
This toolkit offers practical guidance to adherents to the OECD Development Assistance Committee (DAC) Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance. It helps them implement the Recommendation’s provisions pertaining to strengthening local ownership and partner-country civil society as independent development and humanitarian actors.