Etudes économiques de l'OCDE : Mexique 2003

This review analyses public governance in the Slovak Republic and provides recommendations to support ongoing comprehensive public administration reform. The analysis is structured around five key areas: the centre of government's capacity to steer and lead policy development and implementation; analytical and evaluation capacities; human resources management and civil service; e-government; transparency and integrity in the public administration. The review identifies two main themes running through these five areas: The first is the need for more effective whole-of-government co-ordination of strategy-setting and implementation, led by the centre of government. The second is the need to generate and use evidence more effectively when making decisions.

Slovak Republic : better co-ordination for better policies, services and results

Cette publication présente cinq expériences menées par les pouvoirs publics en vue de promouvoir le développement durable au Canada, en Allemagne, au Japon, aux Pays-Bas et au Royaume-Uni. Ces pays ont été sélectionnés sur la base de leur diversité en terme de taille et de conditions naturelles. Ils présentent également une variété de conditions économiques, environnementales et culturelles. Les cinq études présentent une illustration des efforts spécifiques qui visent à l'adaptation des modalités de la gouvernance en matière institutionnelle et de prise de décision, afin de mieux répondre à l'enjeu du développement durable. Les études de cas sont introduites par une section analytique, qui met principalement l'accent sur la façon dont les différents niveaux d'administration pourraient développer des approches intégrées de la prise de décision, permettre une participation effective de la société civile, et améliorer la capacité des pouvoirs publics à " adopter une perspective à plus long terme " - c'est-à-dire à définir des politiques qui puissent rester durables à un horizon plus lointain.

La gouvernance pour le developpement durable - Etude de cinq pays de l'OCDE

Les différentes facettes du temps de travail - Dans quelle mesure le temps de travail varie-t-il d'un pays de l'OCDE à l'autre ? Quels liens existent entre les taux d'emploi des femmes et d'autres groupes sous-représentés, l'incidence du travail à temps partiel et le nombre total d'heures ouvrées ? L'équilibre entre vie professionnelle et vie familiale est-il menacé par une hausse des taux d'emploi des parents et une " culture de l'allongement du temps de travail " ? Réglementation de la protection de l'emploi et performance du marché du travail - La réglementation de la protection de l'emploi a-t-elle un impact sur les politiques de recrutement et de licenciement des entreprises et cet impact est-il différent selon les groupes démographiques ? L'existence d'une telle réglementation explique-t-elle l'importance du travail temporaire dans certains pays ? Comment donner du dynamisme au marché du travail tout en protégeant les travailleurs contre les pertes d'emploi et de revenu ? Fixation des salaires : aspects institutionnels et résultats - Les mécanismes institutionnels de fixation des salaires favorisent-ils davantage des taux d'emploi élevés et une prospérité partagée par le plus grand nombre ? Dans quelle mesure la tendance à un recul des taux de syndicalisation et à une plus grande décentralisation des négociations collectives contribue-t-elle à la modération salariale et à l'inégalité croissante des salaires observée dans certains pays de l'OCDE ?
Améliorer les compétences : la formation permet-elle d'accéder à des emplois plus nombreux et meilleurs ? - Les politiques qui développent les compétences des travailleurs améliorent-elles la situation globale de l'emploi ? Dans quelle mesure les travailleurs qui reçoivent une formation bénéficient-ils de meilleures perspectives d'emploi au détriment de leurs homologues non formés ? Les effets de la formation sont-ils différents selon les groupes démographiques et, au vu des données d'observation, que faut-il penser des stratégies d'apprentissage tout au long de la vie ?
L'emploi informel: promouvoir la transition vers une économie salariée - Dans quelle mesure le travail non déclaré englobe-t-il la production des ménages, l'aide fournie à des amis, le travail des migrants en situation irrégulière, les salaires non déclarés, les transactions au noir, la fraude fiscale de la part des travailleurs indépendants et la production de biens illicites ? Une fiscalité lourde, les tracasseries administratives, des services publics de médiocre qualité et des réglementations strictes en matière d'emploi ont-ils pour effet d'exclure les travailleurs de l'emploi formel ? Comment favoriser la transition vers une économie salariée ?

Perspectives de l'emploi de l'OCDE

This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Argentina, now incorporating Phase 2 ratings.

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: Argentina 2013

This report contains the "Phase 2: Implementation of the Standard in Practice" review for India, as well as a 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 : India 2013

Regards sur l'éducation : Les indicateurs de l'OCDE fait figure de publication de référence sur l'état de l'éducation dans le monde. Elle fournit des données sur les résultats des établissements d'enseignement, l'impact de l'apprentissage dans les différents pays, les ressources financières et humaines investies dans l'éducation, l'accès, la participation et la progression au sein des systèmes d'éducation, et l'environnement d'apprentissage et l'organisation scolaire. Cette édition 2015 présente des analyses plus détaillées sur la participation à l'éducation de la petite enfance et à l'enseignement tertiaire, mais aussi sur la mobilité éducative et sociale des adultes diplômés de l'enseignement tertiaire de la première génération, les débouchés des nouveaux diplômés sur le marché du travail, et la participation aux activités formelles et/ou non formelles de formation financées par les employeurs. En outre, cette nouvelle édition examine la volonté d'utiliser les technologies de l'information et de la communication pour la résolution de problèmes dans l'enseignement et l'apprentissage, et propose un ensemble d'indicateurs sur l'incidence des compétences sur l'emploi et la rémunération, les différences entre les sexes en matière d'éducation et d'emploi, et les systèmes d'évaluation des enseignants et des chefs d'établissement. Ce rapport couvre l'ensemble des 34 pays membres de l'OCDE, ainsi qu'un certain nombre de pays partenaires (l'Afrique du Sud, l'Arabie saoudite, l'Argentine, le Brésil, la Chine, la Colombie, la Fédération de Russie, l'Inde, l'Indonésie, la Lettonie, et pour la première fois, le Costa Rica et la Lituanie).

Regards sur l'éducation - Les indicateurs de l'OCDE

Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on Switzerland is the fifth in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries. It concludes that the Swiss system is well resourced to address the challenges in various policy fields; that due the involvemnet of a large number of stakeholders much needed policy coordination across different sectors is a difficult task; and that a stronger mental health focus is required in Switzerland's health, social and labour market policies.

Mental health and work : Switzerland

This report contains revised Phase 1 and Phase 2 reviews for Sweden, now updated with ratings.

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.

Etudes économiques de l'OCDE : Mexique 2003

Plus de livres de OCDE

Critiques

Ce livre n'a pas encore de critiques