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Publications & Documents


  • 19-March-2024

    English

    The design of presumptive tax regimes in selected countries

    Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax system. This working paper compiles detailed information on the presumptive tax regimes existing in a selection of OECD and non-OECD countries, identifies common practices adopted across the countries examined and provides multiple examples of best practices observed in these regimes. These examples can serve as guidance to policy makers and tax administrations to strengthen particular features of the presumptive tax regimes implemented in their jurisdictions. Lastly, the paper highlights the main challenges generally observed in the presumptive tax regimes under study, which might undermine the role of these regimes in incentivising business formalisation and strengthening tax compliance over time.
  • 18-December-2023

    English

    Brazil should boost productivity and infrastructure investment to drive growth

    The Brazilian economy rebounded strongly from the COVID-19 pandemic and has performed well during 2023. Structural reforms are needed to durably support Brazil’s development path and lift potential growth, according to a new OECD report.

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  • 5-December-2023

    English

    Drivers of Trust in Public Institutions in Brazil

    Brazil's public governance efforts have been seen as a model for other Latin American countries in areas such as civil service reform, open and digital government. However, in line with regional trends, trust in government and public institutions in Brazil has consistently declined in recent decades, hindering inclusive and sustainable growth, as well as social cohesion. The COVID-19 and other emerging crises have further exacerbated this trend and highlighted the need to strengthen the resilience of public institutions. Brazil is the first country in Latin America to undertake an OECD study on the main drivers of trust in public institutions, as part of a broader effort in building trustworthy relationships between the people and institutions. This report provides novel evidence on Brazilian people’s expectations and evaluation of government’s reliability, responsiveness, openness, integrity and fairness, based on the OECD Trust Survey. Based on this evidence, it identifies opportunities to further enhance trust, including improving the delivery and responsiveness of public services, enhancing foresight, planning, and preparedness to address long-term challenges, and promoting communication and engagement between the government and the people.
  • 5-December-2023

    English

    Strengthening Integrity Leadership in Brazil’s Federal Public Administration - Applying Behavioural Insights for Public Integrity

    The behaviours of both top- and middle-level managers matter for promoting open organisational cultures, mitigating integrity risks and fostering ethical behaviour by their staff. This report examines key issues around integrity leadership in Brazil’s federal public administration, based on an extensive survey of senior public officials. Informed and inspired by behavioural insights, it provides concrete recommendations for strengthening integrity leadership in Brazil.
  • 19-October-2023

    English

    Brazil - OECD Anti-Bribery Convention

    This page contains all information relating to implementation of the OECD Anti-Bribery Convention in Brazil.

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  • 19-October-2023

    English

    Brazil must make urgent key reforms to build on its recent progress in the fight against foreign bribery, says the OECD Working Group on Bribery

    Brazil has sanctioned large-scale foreign bribery schemes through non-trial resolutions with three legal persons, including as part of one of the most prominent multi-jurisdictional resolutions to date involving foreign bribery allegations. While the Working Group commends Brazil for this success, nevertheless Brazil has only a limited number of enforcement proceedings still ongoing.

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  • 15-May-2023

    English

    Global Trends in Government Innovation 2023

    In the face of what has increasingly been referred to as an ongoing 'permacrisis', governments must cope with and respond to emerging threats while already grappling with longstanding issues such as climate change, digital disruption and low levels of trust. In this context, understanding new approaches and spreading successful ideas has never been more important. To promote this, the OECD Observatory of Public Sector Innovation (OPSI) has analysed 1 084 innovative initiatives from 94 countries to derive and understand novel government practices. The report discusses four key trends: 1) new forms of accountability for a new era of government, 2) new approaches to care, 3) new methods for preserving identities and strengthening equity and 4) new ways of engaging citizens and residents. Ten case studies and dozens of supporting examples illustrate these trends.
  • 26-April-2023

    English

    Aid at a glance charts

    These ready-made tables and charts provide for snapshot of aid (Official Development Assistance) for all DAC Members as well as recipient countries and territories. Summary reports by regions (Africa, America, Asia, Europe, Oceania) and the world are also available.

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  • 8-December-2022

    English

    Improving the regulatory framework in the natural gas sector in Brazil

    This paper describes and analyses recent reforms in the natural gas market in Brazil aimed at fostering a more open, competitive, efficient, and flexible gas sector. This paper reviews the changes in the regulatory framework using two lenses: the reform process seen through a regulatory policy lens and the resulting regulatory framework using the OECD Product Market Regulation (PMR) indicator. The paper includes policies options to further improve the regulatory framework in the sector and reap the full range of benefits of the reforms.
  • 8-December-2022

    English

    Product Market Regulation in Brazil

    Appropriately designed and implemented regulations are powerful tools for enhancing economic performance. A strong and sound regulatory framework can mitigate threats to health, safety, and the environment and address market imperfections. However, regulation can also create barriers to the entry and expansion of firms, which may limit and distort competition. Some of these barriers are necessary, but others may go beyond what is needed to address the policy objectives and the market failure(s) regulation is intended to remedy. The OECD developed in the late 1990s a set of Product Market Regulation (PMR) Indicators to assess how competition-friendly the regulatory framework of a country is across a range of sectors and regulatory areas. A regulatory framework that facilitates competition, for example, can stimulate productivity by encouraging the efficient allocation of resources and promoting innovation and growth. This paper examines a range of product markets, services, and network industries in Brazil, relying on the results of the PMR indicators, and identifies areas where country’s regulations could be brought more in line with international best practices. These include the governance of state-owned enterprises, interaction between policy makers and interest groups, network sectors, and professional services.
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