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This annual report monitors and evaluates agricultural policies in 54 countries, including the 38 OECD countries, the five non-OECD EU Member States, and 11 emerging economies. It finds that support to agriculture has reached record levels amidst subsequent crises, although the increase in support has been less than the sector’s growth. After COVID-19, governments have taken significant action to limit the impacts of the war in Ukraine on the farming sector and markets.
This year’s report focuses on policies for climate-change adaptation and identifies close to 600 adaptation measures adopted by governments, but notes that more action is required to advance the implementation, monitoring and assessment of adaptation measures. The report also finds that most of the support for the sector comes in forms that reduce rather than enhance the sector’s capacity to adjust to future crises, including climate change. In line with the 2022 OECD Agriculture Ministerial Declaration, the report identifies key actions to focus policy efforts on improving agriculture and the food system’s resilience to successive shocks while also enhancing the sector’s environmental performance and productivity.
Cette publication annuelle comprend des statistiques comparables des recettes fiscales et non fiscales pour 33 pays africains : l’Afrique du Sud, le Botswana, le Burkina Faso, le Cabo Verde, le Cameroun, la République du Congo, la République démocratique du Congo, la Côte d’Ivoire, l’Égypte, l’Eswatini, le Gabon, le Ghana, la Guinée, la Guinée équatoriale, le Kenya, le Lesotho, Madagascar, le Malawi, le Mali, le Maroc, Maurice, la Mauritanie, la Namibie, le Niger, le Nigéria, l’Ouganda, le Rwanda, le Sénégal, les Seychelles, la Sierra Leone, le Tchad, le Togo et la Tunisie. Le rapport applique aux pays africains la méthodologie bien établie relative à la classification des recettes publiques exposée dans le Guide d’interprétation de l’OCDE, permettant ainsi de comparer les ratios impôts/PIB et les structures fiscales non seulement sur le continent mais aussi avec l'OCDE, l'Amérique latine et les Caraïbes, et l'Asie et le Pacifique. Les données des pays africains présentées dans cette publication sont également incluses dans la Base de données mondiale des Statistiques des recettes publiques de l'OCDE, qui constitue une référence fondamentale pour l'analyse de la mobilisation des ressources intérieures. Cette édition comprend une étude spéciale sur la Boîte à outils numérique sur la TVA pour l'Afrique. Cette publication est produite conjointement par le Centre de politique et d’administration fiscales et le Centre de développement de l’OCDE, la Commission de l’Union africaine (CUA) et le Forum sur l’administration fiscale africaine (ATAF), avec le soutien financier de l’Union européenne.
ÉTUDE SPÉCIALE : BOÎTE À OUTILS NUMÉRIQUE SUR LA TVA POUR L'AFRIQUE
يوفر دليل النزاهة العامة الصادر عن منظمة التعاون الاقتصادي والتنمية، إرشادات للحكومات والشركات والمجتمع المدني بشأن تنفيذ توصية المنظمة بشأن النزاهة العامة. يوضح الدليل المعنى العملي للمبادئ الثلاثة عشر للتوصية ويبين التحديات التي تعرقل تنفيذها. يقدم الدليل إرشادات حول تطوير آليات التعاون داخل الحكومة، وكذلك بين المستويات الوطنية والمحلية. لبناء أسس النزاهة في الحكومة والمجتمع، يُفصّل الدليل العناصر الأساسية لنظام إدارة الموارد البشرية القائم على الكفاءة ومكونات الثقافة المؤسساتية المنفتحة. كما يوضح دور الحكومة في تقديم التوجيه لقطاع الأعمال والمجتمع المدني والمواطنين حول التمسك بقيم النزاهة العامة. بالإضافة إلى ذلك، يشرح الدليل كيفية استخدام عملية إدارة المخاطر لتقييم وإدارة مخاطر النزاهة، ويحدد كيفية استخدام نظام الإنفاذ لضمان المساءلة الحقيقية في حالة حدوث خرق للنزاهة.
There is significant international interest in the effects of temperature on criticality safety evaluations. Improved access to nuclear data, notably thermal scattering data S(α,β) for hydrogen in ice, has made it possible to assess and deepen the understanding of the variation of criticality calculations associated with temperature.
Under the auspices of the Nuclear Energy Agency (NEA) Nuclear Science Committee (NSC) and of the Working Party on Nuclear Criticality Safety (WPNCS), Subgroup 3 was launched to study the impact of temperature through a wide range of codes, data libraries and methods. The group studied a pressurised water reactor (PWR) assembly in a thick water reflector at five different temperatures, ranging from ice to room temperature and up to reactor operation temperature. Ten organisations in eight countries participated, providing 34 sets of results.
With a view to launching the activity and obtaining results in a timely fashion, geometrical and material data from a previous WPNCS benchmark model were used in a new study to help examine the effect of temperature on criticality safety calculations.
The exercise was successful in bringing together a large number of institutions and employing a wide range of calculation codes and nuclear data libraries, thereby providing solid evidence for the conclusions drawn. The participants’ dedication made it possible to complete the exercise in two years, providing timely support to end users.
This report contains the benchmark study and results, and was endorsed at the WPNCS Subgroup 3 meeting in July 2020.
The Future of Rural Manufacturing provides insights on the transformations that have occurred in manufacturing across rural regions in recent decades. It describes opportunities and challenges in this context, highlighting those relating to climate and demographic change and digitalisation, as well as shifting patterns in globalisation. With support from the European Commission, the project combines a wide range of both quantitative and qualitative analysis. The former examines broad trends in manufacturing performance across OECD rural (TL3) regions between 2000 and 2019, with deeper dives that draw on more granular microdata in 14 OECD countries. Case studies were conducted across 12 regions in Slovenia, Germany, Italy, and France. They comprised interviews with over 300 local, regional, and national actors across government, private sector, universities, research institutes, NGOs and non-profit community organisations. The project also benefited from foresight and futures workshops conducted in January and July 2022 with experts and policymakers across OECD countries.
Энэхүү баримт бичигт ЭЗХАХБ-ын ХТХ-ны харьяа Хөгжлийн үнэлгээний сүлжээ (EvalNet) нь 2018-2019 онд ХАЭЗХБ ХТХ-ны үнэлгээний шалгуурын тодорхойлолт ба хэрэглээг хэрхэн дахин авч хэлэлцсэнийг тайлбарлав. Баримт бичигт хамааралтай байдал, үр дүнтэй байдал, үр ашигтай байдал, нөлөөлөл, тогтвортой байдал болон нэгэн шинэ шалгуур болох уялдаа холбоотой байдлын шинэчилсэн тодорхойлолтуудыг тусгасан. Баримт бичиг нь аливаа арга хэмжээний нөхцөл байдал, зорилтот хэрэглэгчдийн хэрэгцээг хэрхэн сайтар харгалзан үзсэний үндсэн дээр шалгууруудыг хэрэглэх талаар тайлбарласан. Шинэчлэн боловсруулсан эдгээр тодорхойлолт, ашиглах зарчим нь шалгуурын талаарх дэлхийн хэмжээний зөвлөлдөөний хүрээнд тэдгээрийг үнэлгээнд болон бусад зорилгоор хэрхэн ашиглаж байгааг нарийвчлан судалж, хэлэлцсэний үр дүн юм. Зөвлөлдөөний мөрөөр EvalNet-ийн гишүүд болон гишүүн бус үнэлгээний мэргэжилтнүүд ойлголт, тодорхойлолтыг гүнзгийрүүлэн хэлэлцэж, баримт бичгийн төслийн хэд хэдэн хувилбарыг хянан эцэслэсэн. Шинэчлэн боловсруулсан тодорхойлолтууд нь илүү ойлгомжтой бөгөөд өнөөгийн бодлогын тэргүүлэх чиглэлүүдтэй уялдаж, тэгш боломж, хамтын ажиллагааг багтаасан илүү нягт нарийн бөгөөд чамбай дүн шинжилгээ хийхэд дэмжлэг болно. Ойлголт, тодорхойлолтын талаарх төөрөгдлийг багасгах үүднээс шинэчилсэн хувилбарт тухайн шалгуурын зорилгын тухай танилцуулга, хэрэглээг чиглүүлэх зарчмыг нэмж тусгасан. Мөн шалгуурыг танилцуулсны дараа тэдгээрийг хэрхэн ашиглах талаар нарийвчилсан зааврыг боловсруулан гаргана.
Finanzdelikte wie Steuerhinterziehung, Geldwäsche und Terrorismusfinanzierung gefährden die politischen und wirtschaftlichen Interessen von Staaten und Gebieten und sind eine ernsthafte Bedrohung für die nationale Sicherheit. Steuerkriminalität ist eine bedeutende Schwarzgeldquelle, weshalb den Steuerbehörden bei der Erkennung und Meldung von Geldwäsche und Terrorismusfinanzierung eine entscheidende Rolle zukommt. Das vorliegende Handbuch soll den Innen- und Außendienst der Steuerverwaltung, einschließlich Steuerfahndung, stärker für seine Rolle bei der Bekämpfung dieser illegalen Aktivitäten sensibilisieren.
Le Comité d’aide au développement (CAD) de l’OCDE mène tous les cinq à six ans un examen par les pairs qui passe en revue les efforts de coopération pour le développement de chacun de ses membres. Ces examens visent à améliorer la qualité et l’efficacité de leur coopération, en mettant en évidence les bonnes pratiques et en recommandant des améliorations. L'aide publique au développement de la République tchèque (Tchéquie), stable à 0,14 % du revenu national brut en moyenne depuis 2016, a bondi à 0,36 % en 2022, principalement en raison des coûts liés à l'accueil des réfugiés ukrainiens. La Tchéquie est reconnue pour son soutien aux droits de l'homme. Sa stratégie de long terme 2018-2030 garantit à la fois prévisibilité et flexibilité. Le rapport souligne son engagement auprès de l'Union européenne et de ses membres et identifie les moyens de renforcer l'apprentissage institutionnel. Alors que la coopération tchèque progresse vers les normes du CAD, cet examen fournit des recommandations pour renforcer sa structure institutionnelle, pour accélérer les progrès vers une action plus cohérente qui lutte explicitement contre pauvreté et/ou les inégalités, et pour construire de meilleurs partenariats.
The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. The Czech Republic’s (Czechia) official development assistance remained stable on average at 0.14% of gross national income since 2016 and jumped to 0.36% in 2022 primarily due to the costs of hosting Ukrainian refugees. Czechia is recognised for its strong support to democratic transition and human rights. Its long-term 2018-2030 strategy ensures predictability and provides for flexibility. The report highlights efforts to engage with the European Union and its members, and identifies opportunities for building institutional learning processes. As the Czech development co-operation continues making progress towards established DAC standards, this peer review provides a set of recommendations to strengthen its institutional set-up to accelerate progress towards a more cohesive portfolio that explicitly addresses poverty and/or inequality, and to build better partnerships with local CSOs and the private sector.
The digital economy is growing, with producers increasingly using digital technology to revolutionise their production processes, and with new business models being created based on the digital transformation. To improve the visibility of digitalisation in macroeconomic statistics, the Digital Supply and Use Tables (SUTs) framework has been developed under the auspices of the OECD’s Informal Advisory Group (IAG) on Measuring GDP in a Digitalised Economy. In the Digital SUTs framework, three dimensions are introduced for measuring the digital economy: the nature of the transaction (the “how”), the goods and services produced (the “what”), and the new digital industries (the “who”). The OECD Handbook on Compiling Digital SUTs explains these three dimensions and includes examples. It also presents the high priority indicators that have been agreed by the IAG and includes recommended templates for producing the outputs.
Developmental neurotoxic chemicals are a diverse set of substances that have the potential to interfere with the normal development of the nervous system, which, if perturbed without compensation, may lead to adverse effects on nervous system structures and/or functions. The purpose of the present document is to provide initial recommendations on the evaluation of data developed with the DNT IVB (e.g., hit vs non-hit, uncertainties, biological coverage). The major aims are to describe the assays that comprise the battery in terms of neurodevelopment, provide criteria that allows evaluation of the relevance of the data to developmental neurotoxicity, and to assist in the determination of the degree of certainty in any positive or negative findings to better inform use of DNT in vitro data in regulatory hazard determinations.
The Southern African Development Community (SADC) is a large and dynamic regional economic community (REC) with the second highest level of regional integration among all African RECs. It has also been at the forefront of regional investment policymaking in Africa, with the Finance and Investment Protocol, the Investment Policy Framework, and the SADC Model Bilateral Investment Treaty. However, like much of Africa, SADC faces difficulties in attracting foreign direct investment which can contribute to sustainable development in the region. This report introduces newly developed OECD tools and analysis to the SADC region, including both FDI Qualities and a database on investment incentives. It is designed as a baseline diagnostic to explore ways to reinvigorate the reform of the SADC investment climate in order to prepare the region for the African Continental Free Trade Area, while also focusing on how to improve sustainable outcomes from investment. The report explores the national regulatory framework encapsulated in national investment laws and how this compares with initiatives at a regional level, investment promotion and facilitation in SADC, investment incentives, investment for green growth and responsible business conduct.
Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que la bauxite, qui est utilisée en phase finale dans la chaîne de valeur de l'aluminium. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix de la bauxite en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de minéraux de manière adéquate. La présente annexe montre par des exemples concrets comment le cadre peut être précisément appliqué à la bauxite.
Dans le secteur minier, les recettes publiques sont traditionnellement générées par le prélèvement de redevances et d'impôts sur le revenu sur la valeur des minerais extraits. Cependant, en raison de la fréquence et de l'ampleur des transactions entre parties liées, le risque potentiel de non-conformité des prix de transfert peut être élevé pour les recettes fiscales, en particulier en ce qui concerne la valeur des minerais extraits. Ce guide offre aux pays en développement une orientation pratique et significative permettant de déterminer le prix des minéraux vendus à des parties liées conformément au principe de pleine concurrence. Il offre un cadre d’utilisation des principes applicables aux prix de transfert permettant la méthode du prix comparable sur le marché libre (CUP), notamment les principaux facteurs économiques qui influent sur le prix des minéraux ("cadre de détermination des prix des minerais"). Cela inclut également des approches administratives simplifiées concernant les ventes qui pourraient réduire le fardeau administratif des pays en développement.
In the mining sector, government revenue is typically generated by levying royalties and income taxes on the value of the mineral extracted. However, due to the frequency and scale of related party transactions, the potential risk to tax revenues posed by transfer pricing non-compliance can be high, particularly around the value of the extracted minerals. This toolkit provides practical and meaningful guidance for developing countries to determine the price of minerals sold to related parties using the arm’s length principle. It offers a framework on how to use transfer pricing principles to apply the Comparable Uncontrolled Price method, including identifying the primary economic factors that influence the price of minerals (“mineral pricing framework”) to ensure that developing countries are able to tax mineral exports appropriately. It also includes simplified administrative approaches to pricing mineral sales that could reduce the administrative burden for developing countries.
In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as bauxite, which is ultimately used in the aluminum value chain. The schedule presented in this report applies the mineral pricing framework – as documented in the joint OECD/IGF work Determining the Price of Minerals: A Transfer Pricing Framework – to identify the primary economic factors that influence the price of bauxite in applying the Comparable Uncontrolled Price method and ensure that developing countries are able to tax mineral exports appropriately. It also provides worked examples on how to accurately apply the mineral pricing framework to bauxite.
Skills are vital for building resilient economies and societies. By helping individuals develop a diverse range of skills and empowering them to apply these skills effectively, skills policies play a crucial role in responding to emerging threats, such as environmental degradation and harmful applications of technologies used to collect, generate, and exchange information. This edition of the Skills Outlook highlights the importance of supporting individuals in acquiring a wide range of skills, at varying levels of proficiency, to promote economic and social resilience. Additionally, the report acknowledges the role of attitudes and dispositions in enabling skills development and effective skills use. It also emphasises the need for policy makers to monitor the costs associated with policies aimed at promoting the green and digital transition, and how the transition affects inequalities. Training opportunities that respond to emerging labour market needs and efforts to facilitate their uptake can promote a just and inclusive green and digital transition. In turn, education systems that equip young people not only with skills but attitudes to manage change can ensure that the green and digital transition is sustainable in the longer term.
Health at a Glance provides a comprehensive set of indicators on population health and health system performance across OECD members and key emerging economies. These cover health status, risk factors for health, access to and quality of healthcare, and health system resources. Analysis draws from the latest comparable official national statistics and other sources.
Alongside indicator-by-indicator analysis, an overview chapter summarises the comparative performance of countries and major trends. This edition also has a special focus on digital health, which measures the digital readiness of OECD countries’ health systems, and outlines what countries need to do accelerate the digital health transformation.
Latin America and the Caribbean is a region that stands out in the global energy sector. It boasts extraordinary natural resources – both fossil fuels and renewable energy – and a significant share of the world’s critical minerals. It also has a history of ambitious policy making in pursuit of stronger energy security and greater sustainability that has delivered one of the cleanest electricity mixes in the world. As the region emerges from a period of sluggish economic growth, countries in Latin America and the Caribbean now stand to leverage these resources to revitalise their economies and improve the security and sustainability of energy around the world.
The Latin America Energy Outlook, the International Energy Agency’s first in-depth and comprehensive assessment of Latin America and the Caribbean, builds on decades of collaboration with partners. In support of the region's energy goals, the report explores the opportunities and challenges that lie ahead. It provides insights on the ways in which the outlook for the region and the biggest global energy trends are deeply intertwined – as well as recommendations on policies that could allow Latin America and the Caribbean to take full advantage of its great potential.
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.