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Die Bekämpfung von Gewinnverkürzung und Gewinnverlagerung (Base Erosion and Profit Shifting – BEPS) ist Staaten weltweit ein zentrales Anliegen. 2013 verabschiedeten die OECD- und G20-Staaten in gleichberechtigter Zusammenarbeit einen 15-Punkte-Aktionsplan gegen Gewinnverkürzung und Gewinnverlagerung. Zusätzlich zur Sicherung der Steuereinnahmen durch eine an Wirtschaftstätigkeit und Wertschöpfung ausgerichtete Besteuerung besteht das Ziel des BEPS-Projekts von OECD und G20 darin, einheitliche und konsensbasierte internationale Steuervorschriften zur Bekämpfung von Gewinnverkürzung und Gewinnverlagerung zu schaffen, um das Steuersubstrat zu schützen und den Steuerpflichtigen zugleich mehr Rechts- und Planungssicherheit zu bieten. 2016 richteten OECD und G20 das Inclusive Framework on BEPS ein, um interessierten Staaten und Gebieten die Möglichkeit zu bieten, zusammen mit den OECD- und G20-Mitgliedern Standards für BEPS-Fragen zu erarbeiten und die Umsetzung des BEPS-Pakets insgesamt zu prüfen und zu begleiten. Über 110 Staaten und Gebiete sind dem Inclusive Framework beigetreten.
Dieser Zwischenbericht des Inclusive Framework on BEPS von OECD und G20 ist Teil der Folgearbeiten zu den 2015 vorgelegten Arbeiten an Aktionspunkt 1 des BEPS-Projekts zu den Herausforderungen der Besteuerung der digitalen Wirtschaft. Er erläutert die im Rahmen des Inclusive Framework vereinbarte Ausrichtung der Arbeiten, die bis 2020 zu den Auswirkungen der Digitalisierung auf die internationalen Steuerregeln durchgeführt werden sollen. Außerdem beschreibt er, wie sich die Digitalisierung auf andere Bereiche des Steuersystems auswirkt und den Steuerbehörden neue Möglichkeiten eröffnet, die Serviceleistungen für die Steuerpflichtigen zu verbessern, die Steuererhebung effizienter zu gestalten und Steuerhinterziehung aufzudecken.
Cette édition 2018 de la publication Statistiques de l'OCDE sur les dépenses en recherche et développement dans l'industrie présente les dépenses de R-D ventilés par secteur secondaire et tertiaire. Les statistiques sont libellées en dollars des É-U courants et constants et portent sur 31 pays de l’OCDE et quatre économies non membres. La couverture d'ANBERD inclut plusieurs secteurs, couvrant notamment de nombreux secteurs de services. Les données sont déclarées selon la classification CITI révision 4. Cette publication est une source unique de données détaillées sur la R-D industrielle comparables au niveau international, ce qui en fait un outil irremplaçable pour l'analyse et la recherche économiques.
This 2018 edition of OECD Research and Development Expenditure in Industry provides statistical data on R&D expenditure broken down by industrial and service sectors. Data are presented in current and constant USD PPP values. Coverage is provided for 31 OECD countries and four non-member economies. The coverage of ANBERD includes multiple sectors, with extended coverage of service sectors according to ISIC Revision 4 classification. This publication is a unique source of detailed internationally-comparable business R&D data, making it an invaluable tool for economic research and analysis.
Over the past two decades, Austria has become one of the most R&D intensive economies among OECD countries and in the world, dedicating 3.1% of its GDP on R&D in 2016, the second highest figure in the European Union. To fully harness this R&D capacity, Austrian innovation policy needs to put a stronger emphasis on efficiency in transforming R&D inputs into impacts. To achieve higher impacts, Austria also needs to steer its research and innovation system towards leadership excellence in global markets. This requires enhanced international attractiveness for top-level researchers and talent, and a conducive environment for highly innovative enterprises. Austria could also benefit from strengthening R&D and innovation to support key transitions, such as digitalisation and Industry 4.0, and to tackle key societal challenges. The STI policy mix and governance arrangements should be adapted accordingly.
El objetivo fundamental de la información recogida en estas directrices del Manual de Frascati es servir de ayuda a los responsables de la toma de decisiones, en especial los responsables de la formulación de políticas públicas. Al tiempo que los datos de I+D han pasado a ser más accesibles y ocupan un lugar más destacado en el debate público, esta información también se ha convertido en un componente importante del diálogo político y social sobre el uso y el impacto de estos recursos. Existe una gran concienciación de que los datos de I+D, ya sean solos o combinados con otra información, pueden proporcionar sólo parcialmente la base para la toma de decisiones. Sin embargo, siempre y cuando los gobiernos, los líderes empresariales y el público reconozcan las características especiales de la I+D y le confieran un estatus especial, la medición del esfuerzo humano y económico dedicado a tal labor continuará jugando un papel fundamental en la mayor parte de las evidencias estadísticas requeridas por las sociedades de todo el mundo. Facilitar esta tarea es precisamente el objetivo de la séptima edición de este manual.
The public sectors of African Portuguese-speaking countries and Timor-Leste (PALOP-TL) have made significant progress in mobilising digital technologies to promote internal efficiency, simplify government procedures and improve the delivery of public services. Nevertheless, fully harnessing these technologies to improve growth, opportunities for income and employment, and public service delivery requires a more profound shift from efficiency-driven to citizen-driven approaches. This cross-country review of the digital transformation of the public sectors in Angola, Cabo Verde, Guinea-Bissau, Mozambique, Sao Tome and Principe and Timor-Leste reviews progress towards digital government and suggests strategies for enabling more effective, collaborative and sustainable digital government policies and approaches in PALOP-TL countries. These recommendations address three main areas: digital solutions for the delivery of core government functions, foundations for a digital government transformation, and digital services for citizens and businesses.
As administrações públicas dos Países Africanos de Língua Oficial Portuguesa e Timor-Leste (PALOP-TL) fizeram progressos significativos na mobilização de tecnologias digitais para a promoção da eficiência interna, simplificação de procedimentos e melhoria da prestação de serviços públicos. No entanto, o total aproveitamento dessas tecnologias para estimular o crescimento, a produtividade e emprego, assim como para assegurar a prestação de serviços públicos, requer uma transição profunda de abordagens centradas na promoção da eficiência para abordagens assentes na iniciativa dos cidadãos. O presente estudo comparado da transformação digital dos sectores públicos em Angola, Cabo Verde, Guiné-Bissau, Moçambique, São Tomé e Príncipe e Timor-Leste analisa os progressos no desenvolvimento do governo digital e propõe a adoção de estratégias que possibilitem políticas e abordagens de governo digital mais eficazes, colaborativas e sustentáveis na região PALOP-TL. As recomendações formuladas abordam três domínios centrais: soluções digitais para o exercício de funções essenciais de governo, bases para um governo digital e serviços digitais para cidadãos e empresas.
Like most OECD countries, Brazil has been taking steps towards digital government to ensure that public policies and services are more inclusive, convenient and designed to meet citizens’ needs. This report takes stock of the progress made by the Brazilian government, based on good practices and principles in OECD countries, and provides recommendations to help Brazil drive its digital transformation of the public sector.
The OECD Science, Technology and Innovation Outlook 2018 is the twelfth edition in a series that biennially reviews key trends in science, technology and innovation (STI) policy in OECD countries and a number of major partner economies. The 14 chapters within this edition look at a range of topics, notably the opportunities and challenges related to enhanced data access, the impacts of artificial intelligence on science and manufacturing, and the influence of digitalisation on research and innovation. The report also discusses the shortcomings of current policy measures, how the Sustainable Development Goals are re-shaping STI policy agendas, and the need for new - more flexible and agile - approaches to technology governance and policy design. While these disruptive changes challenge policy makers in a number of ways, the digital revolution underway also provides solutions for better policy targeting, implementation and monitoring.
This report relies on the latest academic work in the field, research and innovation statistical data, as well as data on wider trends and issues. It makes extensive use of country responses to the 2017 EC OECD STI policy survey (https://stip.oecd.org) and features contributions by renowned experts and academics to broaden the debate and provide more personal, sometimes controversial, angles to it.
Science, technologie et innovation : Perspectives de l'OCDE est une publication bisannuelle visant à informer les décideurs et les analystes sur les changements récents et possibles des modèles de la science, la technologie et de l'innovation (STI) et leurs implications potentielles pour les politiques nationales et internationales. L'édition de 2018 est composée de 14 chapitres concis qui mettent en lumière plusieurs sujets pertinents pour les agendas politiques actuels en matière de STI. Ceux-ci abordent notamment les opportunités et les défis, découlant d’un meilleur accès aux données, pour la science et l’innovation; la manière dont les objectifs de développement durable des Nations Unies façonnent les agendas politiques de la STI; les impacts de l'intelligence artificielle sur la science et la fabrication; l'influence de la numérisation sur la manière dont les activités de recherche et d'innovation, et les mesures politiques qui les soutiennent, sont mesurées et évaluées; et de nouvelles approches en matière de gouvernance technologique et de conception des politiques.
Antimicrobial resistance (AMR) is a large and growing problem with the potential for enormous health and economic consequences, globally. As such, AMR has become a central issue at the top of the public health agenda of OECD countries and beyond. In this report, OECD used advanced techniques, including machine learning, ensemble modelling and a microsimulation model, to provide support for policy action in the human health sector. AMR rates are high and are projected to grow further, particularly for second- and third-line antibiotics, and if no effective action is taken this is forecasted to produce a significant health and economic burden in OECD and EU28 countries. This burden can be addressed by implementing effective public health initiatives. This report reviews policies currently in place in high-income countries and identifies a set of ‘best buys’ to tackle AMR that, if scaled up at the national level, would provide an affordable and cost-effective instrument in the fight against AMR.
This report looks at how scientific advice can best support crisis management during transnational crises, such as those provoked by natural hazards or pandemics. Scientific advice has an important role to play in all phases of the crisis management cycle - preparedness, response and recovery. It can be particularly valuable during the sense-making period when a crisis occurs and develops. However, this value is dependent on the quality and timeliness of the advice and most importantly its relevance to the decisions that crisis managers and policy-makers have to make during a crisis. Generating rigorous scientific advice requires access to relevant data, information and expertise, across scientific disciplines and across borders. Ensuring this advice is useful requires effective connections between scientific advisory processes and crisis management mechanisms, including at the international level.
What is innovation and how should it be measured? Understanding the scale of innovation activities, the characteristics of innovative firms and the internal and systemic factors that can influence innovation is a prerequisite for the pursuit and analysis of policies aimed at fostering innovation. First published in 1992, the Oslo Manual is the international reference guide for collecting and using data on innovation. In this fourth edition, the manual has been updated to take into account a broader range of innovation-related phenomena as well as the experience gained from recent rounds of innovation surveys in OECD countries and partner economies and organisations.
Od ponad pięćdziesięciu lat Podręcznik Frascati jest międzynarodowym standardem, a obecnie stał się on już standardem ogólnoświatowym. Wykorzystanie danych statystycznych na temat działalności badawczej i rozwojowej (B+R), opartych na wytycznych zawartych w niniejszym podręczniku, zyskało na znaczeniu, a dane statystyczne są wykorzystywane w wielu obszarach polityki publicznej, a także w wielu krajach poza OECD. Podręcznik stanowi podstawę wspólnej terminologii niezbędnej do mówienia o działalności B+R i jej wynikach. Ze względu na szerokie zastosowanie podręcznika oraz obecność zawartych w nim definicji w innych międzynarodowych podręcznikach i przepisach krajowych, definicja działalności B+R oraz jej komponentów została zachowana w postaci zbliżonej do definicji przedstawionych w poprzednich edycjach. Więcej uwagi poświęcono natomiast określeniu granic między tym, co można, a czego nie można zaklasyfikować jako działalność B+R, a także na udzieleniu odpowiedzi na nowe wymogi w zakresie statystyk sfery B+R. Przykładem może być decyzja o klasyfikowaniu nakładów na działalność B+R jako nakładów inwestycyjnych w ogólnoświatowym Systemie Rachunków Narodowych (System of National Accounts, w skrócie SNA), co wymaga zwrócenia większej uwagi na przepływy środków finansowych przeznaczonych na działalność B+R. W związku z szerokim rozpowszechnieniem zachęt podatkowych służących wspieraniu prac B+R, w podręczniku dodano odrębny rozdział poświęcony temu zagadnieniu. Dodano także nowy rozdział poświęcony globalizacji i jej skutkom dla statystyki sfery B+R. Aby zachować aktualność, podręcznik w szerokim zakresie wykorzystuje aneksy dostępne online.
The expansion of agricultural production in China has been remarkable, but at the expense of the sustainable use of its natural resources. To counter this, as well as to face problems due to rising labour costs and a rapidly ageing rural population, agricultural production must concentrate on a smaller number of more productive farms. It is in this light that this report reviews recent policy developments to assess whether they have been conducive to productivity growth and environmental sustainability. It finds that the conditions for structural change and innovation at the farm level in China could be further improved by securing the long-term stability of land rights as well as reducing transaction costs. Greater policy coherence with agri-environmental policy objectives could also be achieved through stricter enforcement of environmental regulations. Finally, the agricultural innovation system could play a greater role by placing the focus on public agricultural R&D in areas such as the environment and resource conservation, and in other areas which do not attract much private sector investment.
The higher education sector in The Netherlands offers excellent examples of what it means to be innovative and entrepreneurial, and promote entrepreneurial mind sets, entrepreneurship and knowledge exchange. Creating value from academic knowledge through innovative services, products, processes and business models that meet economic, social and environmental needs lies at the core of this strategy. The current challenge is to strenghten the anchoring of value-creation processes in education and research. This can be achieved through increased interdisciplinarity, entrepreneurial mindset development across all subject areas, incentives for effective wider world engagement of researchers and students, and growth-oriented support for startups. This report presents an in-depth analysis of the policy framework and institutional practices and provides useful guidance for policy makers and university leaders across the world. HEInnovate is a joint initiative of the European Commission and the OECD to promote the innovative and entrepreneurial higher education institution.
This report provides an overview of the state of open data policies across OECD member and partner countries, based on data collected through the OECD Open Government Data survey (2013, 2014, 2016/17), country reviews and comparative analysis. The report analyses open data policies using an analytical framework that is in line with the OECD OUR data Index and the International Open Data Charter. It assesses governments’ efforts to enhance the availability, accessibility and re-use of open government data. It makes the case that beyond countries’ commitment to open up good quality government data, the creation of public value requires engaging user communities from the entire ecosystem, such as journalists, civil society organisations, entrepreneurs, major tech private companies and academia. The report also underlines how open data policies are elements of broader digital transformations, and how public sector data policies require interaction with other public sector agendas such as open government, innovation, employment, integrity, public budgeting, sustainable development, urban mobility and transport. It stresses the relevance of measuring open data impacts in order to support the business case for open government data.
Ce rapport sur L’articulation entre productivité et inclusivité rassemble les toutes dernières évidences empiriques sur les principaux facteurs du ralentissement des gains de productivité et des fortes inégalités ; il suggère de possibles liens et fondements communs à ces deux tendances ; il dégage de premières conclusions sur les ensembles de mesures à mettre en œuvre et sur les implications qui en découlent pour l’élaboration des politiques ; en outre il propose des domaines précis qui pourraient faire l’objet de recherches plus approfondies.
Le principal message de ce rapport est un appel aux responsables de l’action publique afin qu’ils adoptent une approche plus globale et plus inclusive de la croissance de la productivité visant à développer tous les actifs productifs d’une économie en développant les compétences, en mettant en place un environnement où toutes les entreprises peuvent prospérer et en investissant dans les régions à la traîne. L’objectif premier de cette approche est d’élargir la base productive de l’économie de façon à générer à terme des gains de productivité solides et durables auxquels chacun soit en mesure de contribuer tout en s’assurant par ailleurs que chacun, dans la société, puisse en bénéficier et voir s’améliorer son niveau de vie et ses perspectives. Pour ce faire, il faudra établir un cadre d’action complet qui tienne compte de l’ensemble des interactions entre inégalités et productivité, et du jeu de ces interactions au sein des pays, et entre les régions, les entreprises et les individus. Un tel cadre peut aider les responsables de l’action publique à mettre en place des mesures ex ante et ex post visant à promouvoir les synergies, et à gérer les situations dans lesquelles les politiques à l’appui de la productivité ont un impact sur les inégalités.
Historically low productivity gains and record high inequality are major challenges for policy makers around the world. Both concerns have been exacerbated by the global financial crisis but took roots well before and reflect fundamental challenges with the way our economies function.
This report proposes a new comprehensive approach to promote better productivity performance and reduce inequalities. It not only gathers the most recent empirical evidence on the main factors behind slowing productivity gains and rising or persisting inequalities but also suggests possible common foundations and linkages between these two trends. It stresses the risk of a vicious cycle setting in, where individuals with fewer skills and poorer access to opportunities are confined to unproductive and often precarious jobs. This reduces aggregate productivity and widens inequality. The report focuses on how to expand the productive assets of an economy by investing in the skills of its people and providing an environment where all firms have a fair chance to succeed, including in lagging regions. It draws preliminary conclusions on the type of policy packages that are needed and on their implications for policy making. It also sets an agenda for future research to deepen empirical evidence and make concrete country-specific policy recommendations.
Perspectivas de la OCDE en Ciencia, Tecnología e Innovación en América Latina 2016 es una selección de extractos de la publicación original OECD Science, Technology and Innovation Outlook 2016 que pretende informar a los responsables políticos y analistas acerca de los cambios recientes y futuros en las tendencias globales de ciencia, tecnología e innovación (ITS) y sus implicaciones potenciales en y para los sistemas nacionales y políticas internacionales de CTI. Con base en los datos disponibles más recientes para la región, esta edición proporciona un análisis comparativo de las nuevas políticas e instrumentos que se utilizan en los países miembros de la OCDE y en importantes economías emergentes (Argentina, Brasil, Chile, Colombia, Costa Rica, México y Perú) para aumentar la contribución de la ciencia y la innovación al crecimiento y a los desafíos mundiales y sociales. Aquí encontrará disponibles los perfiles detallados de los países mencionados.