Politiques agricoles des pays de l'OCDE, suivi et évaluation

Ce neuvième volume de la série des Études de politique fiscale de l'OCDE indique l'évolution observée dans les domaines des recettes fiscales, des structures fiscales, ainsi que de l'imposition de la main-d'œuvre, des dividendes, des revenus des personnes physiques et des bénéfices des sociétés. Il examine également les taxes sur la valeur ajoutée et les écotaxes. Ce volume étudie les réformes fiscales majeures intervenues récemment dans les pays suivants : Allemagne, Australie, Belgique, Canada, Etats-Unis, France, Italie, Japon, Mexique, Pays-Bas et Suisse. Il traite aussi de certaines nouvelles mesures de politique fiscale dans d'autres pays : Autriche, Espagne, Finlande, Irlande, Islande, Luxembourg, Nouvelle-Zélande, République slovaque, Royaume-Uni et Suède. Enfin on trouvera dans La politique fiscale dans les pays de l'OCDE : évolutions et réformes récentes un examen des pratiques des pays et des faits récents concernant la décentralisation budgétaire, les mesures de valorisation du travail, la fiscalité des sociétés et l'incidence des politiques fiscales sur les activités de recherche et développement.

La politique fiscale dans les pays de l'OCDE ; Evolutions et réformes récentes n. - 9

OECD's 2014 Economic Survey of the United States examines recent economic developments, policies and prospects. Special chapters cover improving well-being and making the best of new energy resources.

OECD economic surveys : United States 2014

All OECD countries have vulnerable populations in need of multiple service supports. And although the needs of vulnerable families, children and youth with mental health issues, the homeless, and the frail elderly can vary widely, the challenges government face when delivering multiple social supports to these groups are often similar. This book looks at the ways in which governments design and deliver integrated social services to vulnerable groups and the opportunities and challenges this brings. For each vulnerable group, the book addresses questions like : How are social services being integrated ? How are vulnerable groups defined in different countries and how do populations compare ? Why integrate service for vulnerable groups ? It highlights pathways towards successful integration practices, and summarizes the evidence on good practice and promising common practices from across all of the vulnerable groups.

Integrating social services for vulnerable groups

All countries are investing in health data. There are however significant cross-country differences in data availability and use. Some countries stand out for their innovative practices enabling privacy-protective data use while others are falling behind with insufficient data and restrictions that limit access to and use of data, even by government itself. Countries that develop a data governance framework that enables privacy-protective data use will not only have the information needed to promote quality, efficiency and performance in their health systems, they will become a more attractive centre for medical research. After examining the current situation in OECD countries, a multi-disciplinary advisory panel of experts identified eight key data governance mechanisms to maximise benefits to patients and to societies from the collection, linkage and analysis of health data and to, at the same time, minimise risks to the privacy of patients and to the security of health data. These mechanisms include coordinated development of high-value, privacy-protective health information systems, legislation that permits privacy-protective data use, open and transparent public communication, accreditation or certification of health data processors, transparent and fair project approval processes, data de-identification and data security practices that meet legal requirements and public expectations without compromising data utility and a process to continually assess and renew the data governance framework as new data and new risks emerge.

Health data governance-privacy, monitoring and research

This report contains the "Phase 2: Implementation of the Standard in Practice" review for Guernsey, as well as revised version of the "Phase 1: Legal and Regulatory Framework review" already released for this jurisdiction.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention.

The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 and Phase 2 - reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please refer to www.oecd.org/tax/transparency and www.eoi-tax.org.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guernsey 2013

This review takes stock of the development and implementation of regulatory reform in Lithaunia at a critical juncture for Lithuania. Confronted with the challenge of supporting growth and competitiveness, Lithuania has embarked upon an ambitiuous reform programme that addresses not only the development of new regualtions but also the inspection and enforcement processes that support the effective implementation of these regulations with the least administrative burden for citizens and businesses. This is relatively rare among OECD members and the review assesses this comprehensive reform programme with a special focus on inspeciton and enforcement. First in its kind, the review benchmarks Lithuania's reforms againt the OECD Best Practice Principles on Regulatory Enforcement and Inspection. The review identifies practical recommendations for strenghtening regulatory effectiveness and support growth and competitiveness.

Regularory policy in Lithuania

This publication examines public governance arrangements in Finland and Estonia in two key areas: whole-of-government strategy steering and digital governance. This integrated review reflects the fact that the two countries face common challenges in setting and co-ordinating the implementation of whole-of-government strategies.

Estonia and Finland, fostering strategic capacity across governments and digital services across borders ; OECD public governance reviews

Cette édition des Perspectives agricoles - la vingt et unième élaborée par l'OCDE et la onzième préparée conjointement avec l'Organisation pour l'alimentation et l'agriculture des Nations Unies (FAO) - présente des projections à l'horizon 2024 pour les principaux produits agricoles, les biocarburants et le poisson. Le rapport 2015 met un accent particulier sur les perspectives et enjeux de l'agriculture brésilienne. Les projections couvrent les pays membres de l'OCDE (l'Union européenne en tant que région) ainsi que les pays membres de la FAO, notamment le Brésil, la Fédération de Russie, l'Inde, la République populaire de Chine et l'Afrique du Sud.

Politiques agricoles des pays de l'OCDE, suivi et évaluation

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