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The OECD has collectively underlined the importance of a high quality regulatory environment since the mid 1990s when the Council adopted the 1995 Recommendation on Improving the Quality of Government Regulation and its checklist as the first international standard on regulatory quality, and the 1997 Report on Regulatory Reform and its Principles of good regulation.
Since 1997, the OECD has carried out a series of country reviews based on the Principles, which have documented progress in the reviewed countries. Twenty OECD countries have been reviewed. The reviews have been multidisciplinary, covering the broader economic context, competition policy, market openness, sectoral reforms and not least, the development of regulatory policies, institutions and tools to build up capacities for a high quality rule-making environment supportive of economic growth and specific policy goals. This work has been complemented by the specific research of the OECD secretariat and others on issues such as the link between product market reforms and economic performance. Ample material is now available to take stock of the progress made in OECD countries and to reflect on the continued relevance of the 1997 Principles.
This report integrates more detailed papers prepared for the committees and working parties responsible for regulatory management, competition policy and trade, as well as relevant papers prepared for the Economic Policy Committee.

Philanthropy, both domestic and international, and corporate social responsibility (CSR), are supporting gender equality in India. This study estimates funding towards gender equality from a sample of 183 philanthropic organisations, based on two observations. First, the introduction of the Companies Act of 2013, which mandated and regulated CSR, substantially increased resources for development projects in the country, including for gender equality. Second, India faces significant challenges on gender equality, and harmful practices curtailing women’s rights persist. These are highlighted by the SDG India Index (NITI Aayog, 2020) and the OECD Social Institutions and Gender Index (SIGI).

Close to 3 million people who were born in Morocco lived in OECD countries in 2010/11. To assess the potential that this group represents for the Moroccan economy, this review looks at the distribution of Moroccan emigrants over OECD countries, as well as their age, sex, and educational attainment. It analyses the labour market outcomes of Moroccan emigrants and documents the characteristics of return migrants in Morocco. Moroccan emigrants primarily reside in France, followed by Spain and Italy, where their numbers grew strongly before flows were affected by the economic crisis. Moroccan emigrants have lower educational attainment and less favourable labour market outcomes than native-born persons in destination countries, and many work in low-skill occupations. Those who have returned to Morocco are often retired, but they are also especially likely to become entrepreneurs there.

In recent years, Romania has undergone major economic, social and political transformations. Given the significant emigration of the Romanian population and the recognition of the contributions of the diaspora, Romanian authorities are seeking to better understand this pool of talent residing abroad, which has great potential to contribute to the economic and social development of Romania. This review provides the first comprehensive portrait of the Romanian diaspora in OECD countries. By profiling Romanian emigrants, this review aims to strengthen knowledge about this community and thus help to consolidate the relevance of the policies deployed by Romania towards its emigrants.

This report provides a global assessment and outlook on wildfire risk in the context of climate change. It discusses the drivers behind the growing incidence of extreme wildfires and the attribution effect of climate change. It outlines the environmental, social and economic impacts of wildfires by illustrating the losses and costs observed during recent extreme wildfire events. Building on this, the report presents the findings of a cross-country comparative analysis of how countries’ policies and practices have evolved in recent years in light of observed and projected changes in wildfire risk. The analysis draws on in-depth case studies conducted in Australia, Costa Rica, Greece, Portugal and the United States. The report underlines the urgent need for governments to scale up climate change adaptation efforts to limit future wildfire costs.

This Round Table presents arguments for and against subsidising public transport and underlines the need for careful monitoring.

This report is the seventh edition of the OECD's Tax Administration Comparative Information Series. It provides internationally comparative data on important aspects of tax systems and their administration in 55 advanced and emerging economies. The format and approach for the 2017 edition of the publication has been revised. The commentary is now more succinct, focusing on significant tax administration issues and trends. It provides increased analysis, backed by more than 170 data tables and complemented by more than one-hundred examples of innovation and practice in tax administrations. It also features eight articles authored by officials working in participating tax administrations that provide an “inside view” on a range of topical issues tax administrations are managing. The report has three parts. The first contains seven chapters that examine and comment on tax administration performance and trends up to the end of the 2015 fiscal year. The second part presents the eight tax administration authored articles, while part three of the publication contains all the data tables which form the basis of the analysis in this report as well as details of the administrations that participated in this publication.

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.

This report is the eleventh edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 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 contains an additional chapter that explores progress on the digital transformation of tax administrations. The underlying data for this report comes from the International Survey on Revenue Administration and the Inventory of Tax Technology Initiatives.

The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified the automated connection of systems between tax administrations and business as one as one of core building blocks of seamless tax administration. This report, Tax Administration 3.0 and Connecting with Natural System: Initial Findings, explores this issue in the context of sharing and gig economy platforms and identifies the key questions for businesses and tax administrations to consider. It also lays the ground work for future collaboration by identifying a possible technical framework to support these connections. This report was developed by officials from Australia, Canada, Denmark, Ireland, Israel, Finland, the United Kingdom, and supported by the Secretariat of the OECD’s Forum on Tax Administration.

The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified electronic invoicing as one of the projects for further exploration. This report, Tax Administration 3.0 and Electronic Invoicing: Initial Findings, examines the current state of play on electronic invoicing based on a global survey. It also draws out some considerations that administrations exploring possible implementation or reform of such systems may wish to take into account. This report contains a number of case studies and examples from countries which have implemented electronic invoicing. This report was developed by officials from Canada, Chile, China (People’s Republic of), Hungary, Spain, and supported by the Secretariat of the OECD’s Forum on Tax Administration.

The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified effective digital identity as one of the core building blocks for enabling seamless tax administration as it can help provide a secure connection between the systems of tax administrations and taxpayers. This report, Tax Administration 3.0 and the Digital Identification of Taxpayers: Initial Findings explores the current state of play on digital identity, the different domestic solutions adopted in a number of jurisdictions as well as the challenges related to cross-border processes. It also lays the groundwork for future collaborative work with business and other stakeholders in this area. This report was developed by officials from Australia, Canada, Finland, Indonesia, Spain, Norway, the United States, and supported by the Secretariat for the Forum on Tax Administration.

This report sets out a vision for the digital transformation of tax administration, under which taxation becomes more of a seamless and frictionless process over time. The intention of this discussion paper, requested by Commissioners at the 2019 OECD Forum on Tax Administration Plenary in Santiago, is to stimulate debate and conversation, both on the vision and its component building blocks.

Implementing tax policy in an increasingly globalised world is becoming more challenging for tax administrators. Recognizing this and the potential value of administrators working together to explore and agree approaches to key strategic issues, the Committee on Fiscal Affairs (CFA) established the Forum on Strategic Management in 1997. In 2002, the CFA reconstituted this Forum into the Forum on Tax Administration (FTA) with the objective of further increasing its focus on domestic tax administration matters. Coinciding with the creation of the FTA, a number of Sub-groups were established to deal with specific aspects of tax administration — compliance and taxpayer services...

Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability. This report begins with an overview of the current tax capacity building landscape, highlighting key initiatives and recent developments that have emerged in response to developing country needs. It then examines how tax administrations, as well as international and regional organisations, are supporting and delivering capacity building assistance to developing countries, and it offers guidance both in relation to G20 priorities and more generally. The report is based on a mapping exercise and a survey of members of the OECD’s Forum on Tax Administration (FTA), drawing on the insights and expertise of a nine-country task team led by the FTA commissioners of Canada and China and supported by the FTA Secretariat.