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Public Expenditure Management

Public Expenditure Management »

Series: Books

Author(s): A. Premchand

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 May 1994

Language: Russian

DOI: http://dx.doi.org/10.5089/9781557753793.071

ISBN: 9781557753793

Keywords: expenditure, expenditure management, expenditures, ministry of finance, public expenditure, public expenditure management, administrative agencies, expenditure control, expenditure planning, payments

This book, by A. Premchand, Assistant Director, IMF's Fiscal Affairs Department, provides a comprehensive discussion of the expenditure process in public authorities from a management perspective. It covers the var...

Recueil de décisions du Fonds monétaire international et Annexe
			: Supplément

Recueil de décisions du Fonds monétaire international et Annexe : Supplément »

Series: Selected Decisions

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 April 1987

Language: French

DOI: http://dx.doi.org/10.5089/9781451978155.014

ISBN: 9781451978155

Keywords: structural adjustment, structural adjustment facility, enhanced structural adjustment facility, exchange rate policies, conditionality, surveillance over exchange rate policies, fiscal agency, structural adjustment arrangements, enhanced structural adjustment arrangements, adjustment program

...

Democratic Accountability, Deficit Bias, and Independent Fiscal Agencies

Democratic Accountability, Deficit Bias, and Independent Fiscal Agencies »

Source: Democratic Accountability, Deficit Bias, and Independent Fiscal Agencies

Volume/Issue: 2011/173

Series: IMF Working Papers

Author(s): Xavier Debrun

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2011

ISBN: 9781462313327

Keywords: Fiscal councils, deficit bias, delegation, central bank, fiscal institutions, fiscal agencies, Structure, Scope, and Performance of Government, National Deficit Surplus,

Despite growing interest among policymakers, there is no theory of independent fiscal institutions. The emerging literature on "fiscal councils" typically makes informal parallels with the theory of central bank in...

Extrabudgetary Funds

Extrabudgetary Funds »

Source: Extrabudgetary Funds

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Dimitar Radev , and Richard Allen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 June 2010

ISBN: 9781455279470

Keywords: extrabudgetary fund, fiscal earmarking, agency model, budget, financial management, revenues, budget process, ebf

This technical note1 addresses the following main questions: 1. What are the definition, classification, and typology of extrabudgetary funds (EBFs)? 2. Why do EBFs exist? 3. What are the problems created by EBFs?...

Collecting Taxes During an Economic Crisis

Collecting Taxes During an Economic Crisis »

Source: Collecting Taxes During an Economic Crisis : Challenges and Policy Options

Volume/Issue: 2009/17

Series: IMF Staff Position Notes

Author(s): John Brondolo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2009

ISBN: 9781462339440

Keywords: Financial crisis, Corporate sector, Collection of taxes, Fiscal policy, Tax collection, Tax administration, Tax revenues, Value added tax, taxpayers, tax agencies

The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support i...

Strengthening Russia's Fiscal Framework

Strengthening Russia's Fiscal Framework »

Source: Strengthening Russia's Fiscal Framework

Volume/Issue: 2012/76

Series: IMF Working Papers

Author(s): Daria Zakharova , and Charleen Gust

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2012

ISBN: 9781475502282

Keywords: oil-producing countries, resource revenue management, accountability, fiscal framework, fiscal stance, fiscal agency, expenditures, Structure, Scope, and Performance of Government

Though many aspects of Russia's fiscal policy framework are close to best practice on paper, actual practice in recent years has been moving away from best practice. In particular, the continued focus on the overal...

Managing and Controlling Extrabudgetary Funds

Managing and Controlling Extrabudgetary Funds »

Source: Managing and Controlling Extrabudgetary Funds

Volume/Issue: 2006/286

Series: IMF Working Papers

Author(s): Dimitar Radev , and Richard Allen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2006

ISBN: 9781451865462

Keywords: extrabudgetary fund, fiscal earmarking, agency model, financial management, budget process, public financial management, budget system, taxation, Taxation and Subsidies: Other, National Government Expenditures and Related Policies: Other,

This paper addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities that on average accounts for 40 to 45 percent of central gover...

Article IV: Dispositions de change

Article IV: Dispositions de change »

Source: Recueil de décisions du Fonds monétaire international et Annexe : Supplément

Series: Selected Decisions

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 April 1987

Language: French

ISBN: 9781451978155

Keywords: structural adjustment, structural adjustment facility, enhanced structural adjustment facility, exchange rate policies, conditionality, surveillance over exchange rate policies, fiscal agency, structural adjustment arrangements, enhanced structural adjustment arrangements, adjustment program

Surveillance des politiques de change: examen de l’application générale Le Conseil d’administration, après avoir passé en revue l’application générale de la surveillance exercée par...

Article V, section 2 b): Services financiers et techniques

Article V, section 2 b): Services financiers et techniques »

Source: Recueil de décisions du Fonds monétaire international et Annexe : Supplément

Series: Selected Decisions

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 April 1987

Language: French

ISBN: 9781451978155

Keywords: structural adjustment, structural adjustment facility, enhanced structural adjustment facility, exchange rate policies, conditionality, surveillance over exchange rate policies, fiscal agency, structural adjustment arrangements, enhanced structural adjustment arrangements, adjustment program

Création du Compte de fiducie de la facilité d’ajustement structurel renforcée * 1. Le Fonds adopte l’Instrument portant création du Compte de fiducie de la facilité d’a...

Article V, Section 3 a), b) et c): Utilisation des ressources du Fonds

Article V, Section 3 a), b) et c): Utilisation des ressources du Fonds »

Source: Recueil de décisions du Fonds monétaire international et Annexe : Supplément

Series: Selected Decisions

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 April 1987

Language: French

ISBN: 9781451978155

Keywords: structural adjustment, structural adjustment facility, enhanced structural adjustment facility, exchange rate policies, conditionality, surveillance over exchange rate policies, fiscal agency, structural adjustment arrangements, enhanced structural adjustment arrangements, adjustment program

Réexamen du mécanisme élargi de crédit du Fonds et des accords de confirmation 1. Conformément à la décision n° 8192—(86/13), adoptée le 27 janvier 1986, le Fonds a examiné les résul...