Roumanie

This profile provides a concise and policy-relevant overview of health and the health system in Romania as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.

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.

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.  The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Romania.

This report looks at the state of health in Romania.

Romania’s education system has made impressive strides over the past two decades, with an increasing share of students mastering the basic competencies that they need for life and work. But these average improvements mask significant disparities in learning outcomes and attainment, with an increasing share of students leaving education early without basic skills. This review, developed in cooperation with UNICEF, provides Romania with recommendations to help strengthen its evaluation and assessment system, by reducing the weight of high stake examinations and creating more space for the formative discussions and feedback that are integral to improving learning and teaching. It will be of interest to Romania, as well as other countries looking to make more effective use of their evaluation and assessment system to improve quality and equity, and result in better outcomes for all students.

This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Romania. 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 over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the 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, which has been incorporated in 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 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.