Development Organizations Research Articles

Cicchetti's organizational-developmental perspective of Down syndrome: Contributions to the emergence of developmental psychopathology and the study of persons with neurodevelopmental conditions.

Dante Cicchetti's earliest work, his studies of social-emotional development in infants and children with Down syndrome, set the stage for the emergence of the larger field of developmental psychopathology. By applying basic developmental principles, methodologies, and questions to the study of persons with Down syndrome, Dante took on the challenge of searching for patterns in atypical development. In doing so, he extended traditional developmental theory and introduced a more "liberal" approach that both continues to guide developmentally based research with persons with neurodevelopmental conditions (NDCs), including Down syndrome. We highlight five themes from Dante's work: (1) appreciating the importance of developmental level; (2) prioritizing the organization of development; (3) examining whether developmental factors work similarly in those with known genetic conditions; (4) rethinking narratives about ways of being; and (5) examining the influence of multiple levels of the environment on the individual's functioning. We highlight ways that these essential lessons anticipated present-day research with persons with a variety of NDCs, including Down syndrome, other genetic syndromes associated with intellectual disability, and autism. We conclude with visions to the future for research with these populations as well as for the field of developmental psychopathology more generally.

Analysis of the ‘Good’ performance indicators of Non-Governmental Development Organizations

The current economic and political crisis has brought about a change in the environment in which Non-Governmental Development Organizations (NGDOs) have traditionally operated. This change can be summed up as a reduction in the funds received accompanied by an increase in the population they must serve. It is thus important to possess mechanisms that allow an analysis of the excellent work performed by NGDOs. A knowledge of the NGDOs’ efficiency in managing previous projects can contribute to improving their future achievements. This research aims to establish some objective indicators that permit an evaluation of the efficiency of these organizations. Firstly, a detailed analysis of the Spanish Agency for International Development Cooperation (AECID) regulation is conducted. This allows us to synthesise the indicators of a good performance by an NGDO based on a study of the eligibility criteria of public donors. The study concludes that the internal good practices criteria of the NGDOs of the AECID can be grouped into four criteria: experience, transparency and internal operations, human resources, and financial resources. Subsequently, a global performance measure of the NGDOs is built using a multi-criteria decision-making approach that minimises the distance from an ideal point whilst maximising the distance from an anti-ideal point. Our approach has been applied in the evaluation of 20 Spanish NGDOs.

Insights into nanoparticle toxicity against aquatic organisms using multivariate regression, read-across, and ML algorithms: Predictive models for Daphnia magna and Danio rerio

The production of nanoparticles (NPs) has recently become more prevalent owing to their numerous applications in the fast-growing nanotechnology industry. Although nanoparticles have growing applications, there is a significant concern over their environmental impact due to their inevitable release into the environment. With the increasing risk to aquatic organisms, D. magna and zebrafish (Danio rerio) have been preferred as important freshwater model organisms for risk assessment and ecotoxicological studies on metal oxide-based nanoparticles (MeOxNPs) in aquatic environments. It is unfeasible to assess the risks associated with every single NP through in vivo or in vitro experiments. As an alternative, in silico approaches are employed to evaluate the NP toxicity. To evaluate such performance, we have collected data from databases and literature reviews to develop models based on multivariate regression, read-across approach (RA), and machine learning (ML) algorithms following the principles of OECD (Organization for Economic Cooperation and Development) for QSAR modeling. This work has aimed to investigate which features are important drivers of nanotoxicity in D. magna and Danio rerio using simple periodic table-derived descriptors. Further, we have examined the effectiveness of read-across-derived similarity measures compared to traditional QSAR models. The results obtained from model 1 infers that nanoparticles' size, the number of metals, the core environment of the metal present in the metal oxide, and the oxidation number of the metal play a key role in the final expression of toxicity of nanoparticles to D. magna. On the other hand, the presence of higher molecular weight, the core of the metal, and the presence of oxygen influence the enzyme inhibition activity. The enzyme inhibition is correlated with the ability of zebrafish embryos to hatch, and therefore, the inhibition of ZHE1 seems to be the factor driving hatch delay. The study emphasized the importance of developing transferable, reproducible, and easily interpretable models for the early identification of nanoparticle features contributing to aquatic toxicity.

Calculating a Prefecture-Level Well-Being Index in Japan: Applying the framework of the OECD's Better Life Index.

Objectives Well-being serves as a crucial indicator of national governance and societal advancement. Consequently, the Better Life Index (BLI) developed by the Organisation for Economic Co-operation and Development (OECD) has emerged as a pivotal multidimensional measure of well-being, surpassing traditional indicators such as Gross Domestic Product (GDP). However, current well-being indicators predominantly focus on national measurements and do not effectively evaluate well-being in smaller regions such as states or prefectures. This study aimed to calculate a Regional Well-Being Index (RWI) tailored to localized areas in Japan.Methods Japanese official statistics, publicly available as open data, were analyzed, focusing on 11 domains similar to those in the BLI: "Income," "Jobs," "Housing," "Health," "Work-Life Balance," "Education," "Community," "Civic Engagement," "Environment," "Safety," and "Life Satisfaction." The RWI scores were calculated for each prefecture in 2010, 2013, 2016, and 2019 using standard normalization techniques. To represent the overall well-being of each prefecture in each year, scores were aggregated across all domains; this aggregate is referred to as the Integrated RWI. The reliability and validity of RWI were assessed by examining time-series changes and Pearson's correlation coefficients.Results Median Integrated RWI scores for Japanese prefectures remained relatively stable across the study period, with slight variations observed: median = 0.67 (Interquartile range [IQR]: -2.48-2.71) in 2010, median = 0.00 (IQR: -2.85-2.76) in 2013, median = 0.13 (IQR: -3.05-2.49) in 2016, and median = 0.19 (IQR: -2.75-3.06) in 2019. Geographical analysis showed lower scores in regions such as Western Kyushu and Shikoku, and higher scores in Chubu and Eastern Kinki. The RWI and the BLI demonstrated construct validity, with Pearson's correlation coefficients ranging from 0.58 to 0.99 across various domains.Conclusion The RWI, based on the OECD's BLI, proved to be a reliable and valid tool for assessing comprehensive well-being at the regional level in Japan. It offers foundational data for identifying challenges to regional well-being and shaping targeted policies, thereby contributing to evidence-based policymaking. Moreover, this methodology has potential applicability in evaluating comprehensive well-being beyond GDP at the regional level in other countries using official statistics.

An assessment of economy- and transport-oriented health performance

BackgroundGood health can prolong one’s lifespan and is a fundamental human right. Thus, human health is being influenced by prejudiced from sociological, environmental, economic, and geographic aspects. The economy and transportation system pose a serious challenge to the assessment of the health performance of economies.ObjectiveThis study aims to assess the health performance of Organization for Economic Cooperation and Development (OECD) economies by using economic and transport-related indicators and examining the role of health expenditure and governance in improving efficiency.MethodsThis study measures the economy- and transport-oriented health efficiency of 35 OECD economies for the period of 2000–2022. In the first stage, this study employs a slacks-based measure and the data envelopment analysis–window analysis approach to conduct individual (economy and transportation) and joint assessments to measure health efficiency. In the second stage, this study uses the tobit regression method to investigate the effects of influencing factors, namely, government general health and pharmaceutical expenditures, the medical infrastructure, and governance, on health efficiency.ResultsEmpirical results reveal that a 1-unit change in the health expenditure during the research period improves economy-oriented health efficiency by 71% and transport-oriented health efficiency by 58%. The econometric analysis demonstrates that all the coefficients of economy- and transport-oriented health efficiency are significant and positive. Notably, a 1-unit change in the medical infrastructure increases economy- and transport-oriented health efficiency by 50.8%, and a 1% increase in pharmaceutical expenditure increases the health, economy, and transport efficiency scores by 16.3%, 33%, and 58.6%, respectively.ConclusionsThe findings suggest that some of the economies were efficient with regard to their health-oriented outputs, that is, quality of life and mortality and morbidity rates, and most of the economies demonstrated excellent economic performance. The findings of the transport-oriented health efficiency assessment reveal that the economies were unable to perform well in the last year of the research period owing to the nationwide lockdowns. Nonetheless, they demonstrated efficiency in the first half of the research period. The joint assessment of economy- and transport-oriented health efficiency indicates that economic and transport input resources can adversely affect the GDP and life expectancy simultaneously, and the medical infrastructure, pharmaceutical expenditure, and number of medical graduates serve as constructive stimuli for health efficiency improvement.

DevOps Adoption Guidelines, Challenges and Benefits: A Systematic Literature Review

The DevOps methodology in software engineering is currently trending and many software development organisations are adopting it to stay competitive. However, these organisations face difficulties in adopting DevOps due to a lack of common standard guidelines and methodology. We argued that guidelines across multiple platforms are needed to succeed in DevOps implementation. This paper aims to identify the benefits, challenges, and guidelines associated with DevOps adoption using a systematic literature review. The search spanned over ten digital libraries such as ACM Digital Library, ScienceDirect, EBSCOhost, SAGE Journals, Wiley Online Library, and so on. The review also included keyword searches in relevant studies i.e DevOps guidelines, DevOps and guidelines, DevOps benefits, DevOps and benefits, DevOps challenges, DevOps and challenges. Papers written in English and published from 2011 through July 2020 were considered. 33 studies passed the two-step quality assessment. Finally, the data were extracted and analysed based on the themes and research questions, revealing the benefits and challenges of DevOps adoption guidelines. The findings show that improved software delivery speed increases code quality and application quality with frequent releases. It also shows that there was no transparent scientific approach to determining the DevOps capabilities regarding the process, practice, tools, and implementations, cost implications, and insufficient knowledge of the automation process. Finally, the reviewed studies indicated that software quality increases whenever DevOps best practices are adopted. DevOps is about continuous software delivery. Previous studies have not considered the guidelines for scientifically adopting DevOps for organisations that want to migrate. The present review identified the DevOps adoption guideline model represented in a cyclic format that indicates an infinite process representing continuous integration, continuous delivery, and continuous deployment, with an understanding of benefits and challenges.

Hybrid Modeling Techniques for Municipal Solid Waste Forecasting: An Application to OECD Countries

Abstract Accurate forecasting of municipal solid waste (MSW) generation is critical for effective waste management, given the rising volumes of waste posing environmental and public health challenges. This study investigates the efficacy of hybrid forecasting models in predicting MSW generation trends across Organization for Economic Cooperation and Development (OECD) countries. The empirical analysis utilizes five distinct approaches – ARIMA, Theta model, neural networks, exponential smoothing state space (ETS), and TBATS models. MSW data spanning 1995–2021 for 29 OECD nations are analyzed using the hybrid models and benchmarked against individual ARIMA models. The results demonstrate superior predictive accuracy for the hybrid models across multiple error metrics, capturing complex data patterns and relationships missed by individual models. The forecasts project continued MSW generation growth in most countries but reveal nuanced country-level differences as well. The implications for waste management policies include implementing waste reduction and recycling programs, investing in infrastructure and technology, enhancing public education, implementing pricing incentives, rigorous monitoring and evaluation of practices, and multi-stakeholder collaboration. However, uncertainties related to model selection and data limitations warrant acknowledgment. Overall, this study affirms the value of hybrid forecasting models in providing robust insights to inform evidence-based waste management strategies and transition toward sustainability in the OECD region.

Social Cost of Carbon as an International Benchmark to Drive Countries’ Carbon Pricing during the Transition

Building on updated estimates of the social cost of carbon obtained from the most recent literature, this article proposes a social cost of carbon-based benchmark for carbon pricing to drive world countries’ carbon pricing policies up to 2050, consistent with the Paris Agreement targets. By using a dataset on net effective carbon rates developed by the Organisation for Economic Co-operation and Development (OECD), we firstly compare both explicit and implicit carbon pricing in 2021 in 71 OECD and non-OECD countries with the social cost of carbon benchmark for 2021 and calculate the degree of internalization of the social cost of carbon averagely related to their carbon pricing instruments. We find that there is a serious gap in current climate policies, which are far from creating optimal pricing conditions to reduce global emissions to levels needed by the Paris Agreement. The economic and distributional feasibility of a full implementation of the carbon pricing benchmark is tested in the same set of countries using two indicators, which are calculated for 2025, 2030, 2040 and 2050. Since the test results are income-regressive among income country groups, benchmark implementation by countries within the cooperative approaches of Paris Agreement art. 6 should be accompanied by the creation of an international cooperative fund aimed to recycle at least part of the revenues collected by high-income countries to compensate affected population in lower-income countries.

Effects of Corruption and Informality on Economic Growth through Productivity

Corruption and informality are issues which have attracted a great amount of empirical research, since they are variables that can affect economic development in various and complex ways, with direct and indirect effects on economic growth. In this context, the objective of this investigation is to assess the impacts of corruption and informality on economic growth and productivity in countries from Latin America and the OECD (Organisation for Economic Co-operation and Development). To achieve this, a 3SLS-GMM estimation is proposed to manage the endogeneity of the variables in the system of equations. Subsequently, a simulation analysis is conducted to quantify the impacts of increases in corruption and informality on growth and productivity, as well as the influence of human capital in counteracting these impacts. The main findings of the research are as follows: (i) corruption decreases economic growth and productivity in both groups of countries; (ii) informality negatively affects economic growth and productivity; (iii) increases in corruption and informality reduce economic growth and productivity; and (iv) human capital has a positive impact on economic growth and reduces the negative impacts of corruption and informality.

Achieving Nepal's clean cooking ambitions: an open source and geospatial cost–benefit analysis

Cooking with traditional fuels can lead to severe health issues caused by household air pollution, and can also affect gender equality and drive environmental degradation. In Nepal, despite government efforts to promote electric cooking, more than half of the population still uses traditional fuels, with electric cooking adoption remaining below 1%. Several of the barriers to and enablers of clean cooking vary geographically; however, few studies have considered spatial explicit information in planning national-scale transitions to clean cooking. In this study we provide a spatially explicit roadmap to estimate the required investments and benefits gained from the transition across Nepal. This study uses geospatial modelling methods to evaluate strategies to achieve the Government of Nepal's vision for a national-scale transition to clean cooking. We integrate the open-source clean cooking geospatial assessment tool OnStove and a spatial multicriteria analysis model. With OnStove, we evaluate which cooking technologies and fuels maximise the net benefits of a clean-cooking transition across each km2 of the region. With the multicriteria analysis, we weigh stakeholder preferences and prioritise areas of action where policy should be implemented. We used the most up-to-date geospatial data to the year 2023, such as the High Resolution Settlement Layer, Open Street Maps' road networks, the Global Human Settlement Layer, NASA/USGS forest cover maps, and Facebook's Relative Wealth Index, among others. We also relied on data from the Nepal Oil Corporation, the Nepal Electricity Agency, the Central Bureau of Statistic's 2021 national census, and the Alternative Energy Promotion Center. We evaluate four scenarios capturing advances on clean cooking policy up to the year 2022, current market inefficiencies, and the potential effects of new policies for clean-cooking transition in Nepal. Our results show that transitional and clean cooking technologies provide higher net benefits than traditional options everywhere across Nepal in all scenarios. Our net-benefit analysis shows that around 9563 deaths could be averted yearly if benefits and externalities were perceived and valued correctly. Furthermore, substantial benefits could be achieved in regard to greenhouse gas emissions avoidance, time saved, and health-cost reductions. Our results also show that the current subsidy strategy from the Government of Nepal is well aligned with the benefits achieved under a cost-benefit analysis. In this context, electric cooking can bring the highest benefits to the largest part of the population. The analysis showed how high subsidies for liquefied petroleum gas in Nepal can present trade-offs with energy security and independence, and how this could be avoided by transferring part of the subsidy to cover differentiated electric cooking tariffs. Accounting for stakeholder preferences and sociodemographic and geographical differences to prioritise areas of focus can balance affordability constraints and target the most vulnerable people first, thus achieving integrated and inclusive planning. Using spatially explicit modelling approaches to evaluate strategies for a clean cooking transition can provide more nuanced results that have not been possible before. This approach can enable data-driven and integrated planning to help to understand which locations of a study area should be prioritised for policy application. Integrated planning can help to reduce affordability constraints on the population and design strategies for a sustainable and inclusive transition. These strategies allow financial institutions, donors, impact investors, development organisations, and government agencies to use their resources, funds, and assistance to create a large impact. Clean Cooking Alliance.

Is Redistribution Good for Our Health? Examining the Macrocorrelation between Welfare Generosity and Health across EU Nations over the Last 40 Years

Context: Social determinants of health are finally getting much-needed policy attention, but their political origins remain underexplored. In this article, the authors advance a theory of political determinants as accruing along three pathways of welfare state effects (redistribution, poverty reduction, and status preservation), and they test these assumptions by examining impacts of policy generosity on life expectancy (LE) over the last 40 years. Methods: The authors merge new and existing welfare policy generosity data from the Comparative Welfare Entitlement Project with data on LE spanning 1980–2018 across 21 countries in the Organization for Economic Cooperation and Development. They then examine relationships between five welfare policy generosity measures and LE using cross-sectional differencing and autoregressive lag models. Findings: The authors find consistent and positive effects for total generosity (an existing measure of social insurance generosity) on LE at birth across different model specifications in the magnitude of an increase in LE at birth of 0.10–0.15 years (p < 0.05) as well as for a measure of status preservation (0.11, p < 0.05). They find less consistent support for redistribution and poverty reduction measures. Conclusions: The authors conclude that in addition to generalized effects of policy generosity on health, status-preserving social insurance may be an important, and relatively overlooked, mechanism in increasing LE over time in advanced democracies.

An analysis of humanitarian and health aid harmonisation over a decade (2011–2019) of the Syrian conflict

IntroductionAid harmonisation is a key component of donor efforts to make aid more effective by improving coordination and simplifying and sharing information to avoid duplication. This study evaluates the harmonisation...

Safety assessment of novel oxadiazole derivatives in acute and sub-acute toxicity studies.

1,3,4-Oxadiazole is a fascinating heterocyclic compound with a unique five-membered ring structure containing nitrogen and oxygen atoms. It has garnered significant attention for its interactions and activities within biological systems. This versatility has led to the production of several ligands using this compound as a pharmacophore. This study evaluates the acute toxicity of three oxadiazole derivatives (1,3,4-Bromo, Chloro, and Iodo) followed by a 28days sub-acute study involving four different doses of each derivative. The study followed the guideline, the Organization for Economic Cooperation and Development (OECD) outlined, specifically OECD Guidelines 425 for the acute toxicity study and OECD Guidelines 407 for the sub-acute study. In the acute toxicity study, a high dose of 2000 mg/kg was administered to male and female rats to establish lethal dose 50 (LD50) values, and the rats were closely monitored for 14 days. The subsequent sub-acute study involved the administration of four different doses (1.25, 2.5, 5, and 10 mg/kg) of each derivative to male and female rats for 28 days. Throughout both studies, careful monitoring for signs of toxicity and comprehensive hematological, biochemical, and histological analysis were carried out thoroughly. The results of the acute toxicity study indicated that all three derivatives had LD50 values exceeding 2000 mg/kg, and the rats did not display significant signs of toxicity. Similarly, no organ or systemic toxicity was observed in the repeated dose sub-acute study for any of the three derivatives. In conclusion, based on the findings of these studies, it was determined that the derivatives are safe for further investigation of their pharmacological activity.

Inter-Nation Equity And The Regulation of Tax Competition via the Global Minimum Tax Rule: A Case for Improvement

The Organization for Economic Co-operation and Development (OECD) is an institution that influences policymaking in international tax law, and it is changing the international tax architecture to deal with tax competition by encouraging countries to adopt a global minimum tax rule. This emerging rule – called Pillar Two in international tax circles – is inadequate for dealing with poverty and inequality in an asymmetrical global context. The rule is premised on the notion and argument that tax competition is a problem for international tax law. Notwithstanding, there is existing research and evidence to show that tax competition can also be a solution to the enormous challenge of poverty and inequality as it can have a redistributive effect. This is a valuable factor amid the inefficiently asymmetrical global society with extreme poverty in many countries and enormous wealth in a few others.This article submits that the Pillar Two minimum tax rule – the Global Anti-Base Erosion (GloBE) Rules encompassing the income inclusion rule (IIR), undertaxed payment/profit rule (UTPR), and qualified domestic minimum top-up tax (QDMTT) – should incorporate inter-nation equity to prevent exacerbating global inequality and poverty. Pillar Two intensifies these for at least two reasons: (1) it restricts the positive redistributive effects of tax competition on an inefficiently asymmetrical global society, and (2) it encourages tax competition more suited for high-income countries (HICs) and less suited for those that are low-income countries (LICs). There is latitude to incorporate a differentiated principle deriving from inter-nation equity into this new Pillar Two rule designed to regulate tax competition globally. This proposal requires that the emerging rule be disenabled in certain circumstances to enable LICs to choose whether to apply the rule without being worse off. The article’s proposal seeks to allow LICs room for effective tax competition needed to attain sustainable development goals.

Burden of Kidney Cancer Attributable to Smoking in 38 Organisation for Economic Cooperation and Development (OECD) Countries, 1990-2021: Insights from the Global Burden of Disease Study 2021

Burden of Kidney Cancer Attributable to Smoking in 38 Organisation for Economic Cooperation and Development (OECD) Countries, 1990-2021: Insights from the Global Burden of Disease Study 2021

Совершенствование налоговой системы России в 2024 году: межстрановые сравнения и региональная проекция

The article discusses the additional adjustment of the tax system carried out in the Russian Federation in 2024, primarily in terms of changes in the rates of corporate income tax and personal income tax. Based on the analysis, a conclusion is made about the comparability of the levels of these taxes in Russia and in some countries of the Organization for Economic Cooperation and Development. It is shown that the centralization of additional revenues arising from the ongoing improvement of the tax system is more effective than the potential redistribution of these revenues to regional budgets due to the high concentration of corporate income tax and personal income tax in the wealthiest regions of Russia.

Resolving the Paradox: How mobile money drives economic growth through financial inclusion

The primary aim of this study is to identify the most relevant financial inclusion variables influencing gross domestic product (GDP) and to choose the optimal multiple linear regression model to quantify their contribution to economic growth. Finance is essential for every economic activity and financial inclusion is closely related to societal empowerment. It is observed in different nations that financial inclusion variables have a valuable impact on economic growth. For this, secondary data were gathered for this study from the IMF (International Monetary Fund) from 2011 to 2020. Graphical presentations were used to visualize the relationship between financial inclusion variables and economic growth. The most eligible variables and the best model among a collection of models based on empirical data were chosen using a stepwise backward elimination technique using multiple linear regression and model selection criteria. From the graph, it is seen that financial inclusion variables are proportionately related to GDP and the results demonstrate that the most eligible variables of financial inclusion that affect GDP are (1) the number of registered mobile money agent outlets, (2) the number of active mobile money accounts, (3) the number of mobile money transactions, and (4) outstanding balances on active mobile money accounts. These variables have a positive impact on economic growth, and the fitted model measures the more significant contribution to economic growth. As a result, it may be summarized that financial enclosure has to be enhanced for the development of rural and border areas of Bangladesh. This study will assist policymakers, development organizations, and scholars and make knowledgeable findings that will guide long-term improvements to minimize the gap between rich and poor, leading to the improvement of the community's wealth and welfare.

Phytochemical and Toxicity Evaluation of Methanol Extracts of Leaves and Fruits of Zanthoxylum rhetsa (Rutaceae)

Zanthoxylum rhetsa is extensively utilized in the realm of gastronomy and therapeutics. However, existing literature lacks any documentation concerning the systematic assessment of the toxicity characteristics of the foliage and produce of Z.rhetsa. Consequently, the present inquiry was executed to appraise the immediate toxicity examinations of the methanol extract derived from the leaves and fruits in mice, in accordance with the regulations delineated by the Organization for Economic Cooperation and Development (OECD 420, 2001). In this investigation, a solitary dosage of 5000 mg/kg body mass of the specimen was administered to female mice, as stipulated by the OECD guidelines. Daily surveillance ensued for a total of fourteen days, with the objective of detecting any indications of toxicity or fatality. Upon the culmination of this two-week period, a comprehensive analysis involving hematological, biochemical, and histopathological evaluations was conducted. The outcomes of the immediate toxicity investigations evinced that neither the leaves nor the fruits extract exhibited any morbidity, conspicuous alterations in corporeal mass, nor any discernible impairment in behavioral or motor neural activities in the mice. The haematological and serum biochemical parameters did not exhibit significant disparities from the control groups. These findings were corroborated by histopathological investigations, wherein no abnormalities or pathological alterations were detected in the vital organs. The LD 50 (oral lethal dose) of the samples was determined to exceed 5000 mg/kg body weight. Consequently, the methanol extract of leaf and fruit extract of Z.rhetsa can be regarded as non-toxic and demonstrated a broad margin of safety for its therapeutic application.

A Critical Analysis of Selected Aspects of Real Estate Taxation in the Context of Recent Legislative Amendments in the Czech Republic

The real estate tax is the sole property tax in the Czech Republic and has been part of its tax system since its establishment, i.e. since January 1, 1993. The Czech Republic has long been recommended by the Organisation for Economic Co-operation and Development (OECD) to increase the collection of this tax because its yield as a share of gross domestic product (GDP) is one of the lowest among all OECD and EU countries. The lower yield is in part attributable to the manner in which the tax base is determined. The Czech Republic, with the exception of a few minor instances, continues to employ the assessment-based rather than the value-based method of determining the tax base. Furthermore, the Czech Republic is encouraged to use the correction elements at the disposal of municipalities to influence the amount of property tax. This article examines the revenue aspect of real estate tax in the Czech Republic, including the determination of the tax base and the use of correction mechanisms. In light of these considerations, it is evident that the development of the Czech real estate tax system has been influenced by a number of factors, including the introduction of one of the most significant amendments to the Real Estate Tax Act in the country’s history. This amendment, known as the consolidation package, was implemented on January 1, 2024 and has had a profound impact on the current legislation.

Trends in the development of the practice of using accumulative mechanisms of pension provision in OECD countries

The relevance of the study of issues related to the development of the practice of using pension provision accumulative mechanisms is out of question due to the challenges faced by pension systems of countries around the world. The research methodology is based on economic and mathematical tools for processing data characterizing the indicators of using accumulative mechanisms of pension provision in OECD (Organization for Economic Cooperation and Development) countries. The paper defines groups of OECD countries depending on the supplier of pension products, as well as the type of pension plan. Based on the analysis of data on the use of pension plans depending on the above factors, the author identified the countries-leaders in each of the identified groups. Based on the results of the study, a list of key trends in the development of the practice of using accumulative mechanisms of pension provision in OECD countries was formulated. The largest group of countries included those states where contracts for pension products are concluded mainly with non-state pension funds. Among the results obtained, it is necessary to highlight the lack of parity in the application of all types of pension plans supplied by non-state pension funds, since the dominance of any one of the types is recorded in each state. The results of the study will have practical significance when implementing substantiations of state decisions on issues of regulating the practice of using accumulative pension mechanisms as an integral component of the pension system of the Russian Federation. This is especially important in the context of achieving the national goals of the development of the Russian Federation for the period up to 2030, implementing the Strategy for the Development of the Pension System of the Russian Federation for the period up to 2030 and the Strategy for the Development of the Financial Market of the Russian Federation until 2030.