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Abstract
32. This chapter discusses fiscal transparency principles and practices that concern the scope of government and the framework for fiscal management. They are crucial as a basis for assigning accountability for the design and implementation of fiscal policy. Identification of all those entities that provide a public good or service provides the public with an understanding of the true scope of government. A legal and administrative framework that clearly assigns the roles and responsibilities of government in the collection and use of public resources promotes accountability and good governance.
Abstract
109. The budget process and the information presented in the budget documentation are central to fiscal transparency. Almost without exception, the annual budget is the government’s main instrument for setting fiscal policy. It is the occasion on which the government presents its expenditure proposals and the means by which it will finance them, within the context of explicit statements of its policy intentions. Alongside the formal set of line-item allocations of spending organized by administrative unit, which forms the core of information needed by the legislature to scrutinize and approve spending, the government uses the budget to detail its proposals for revenue collection and borrowing, placed in a historical framework, and explains how these proposals will help achieve its objectives.
Abstract
177. Making fiscal information available to the public is a defining characteristic of fiscal transparency.80 Principles and practices in this regard concern the provision of comprehensive information on fiscal activity and government objectives and the presentation of such information in a way that facilitates policy analysis and promotes accountability.
Abstract
261. It is essential for fiscal transparency that fiscal data reported to the government meet basic criteria that attest to their quality, and that mechanisms be in place that provide assurances to the legislature and the public about data integrity. Internal oversight mechanisms are necessary for the conduct of public officials, public service employment, internal audit, procurement, purchases and sales of public assets, and national revenue administration. External oversight mechanisms also provide assurances through an independent national audit body, a national statistical body, and engagement with external independent experts.
Abstract
El Manual de Transparencia Fiscal constituye una sólida exposición y explicación del código revisado del FMI sobre buenas prácticas de transparencia fiscal. Amplía y actualiza la edición de 2001, utilizada por los países para evaluar la transparencia de sus prácticas de gestión fiscal (incluidos los denominados "módulos fiscales" de los informes sobre la observancia de los códigos y normas) y por legislaturas, organizaciones de la sociedad civil, economistas y analistas financieros. Incluye numerosos ejemplos nuevos de la aplicación del código en países de todas las regiones del mundo y con diferentes niveles de desarrollo. El Manual, que recoge comentarios recibidos del público, también se complementa con la nueva versión de la Guía sobre la transparencia del ingreso proveniente de los recursos naturales. El manual enumera los numerosos beneficios de la transparencia fiscal; entre ellos, proporcionar a la ciudadanía la información necesaria para exigir que los gobiernos rindan cuenta de las políticas adoptadas, fundamentar y mejorar la calidad de las decisiones sobre política económica, poner de relieve los posibles riesgos para las perspectivas fiscales y facilitar el acceso de un país a los mercados internacionales de capital.
Abstract
The Manual on Fiscal Transparency provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (the Code). It expands and updates the 2001 edition of the Manual, which has been used by countries undertaking assessments of the transparency of their fiscal management practices (including so-called fiscal ROSCs), legislatures, civil society organizations, economists, and financial analysts. Numerous new examples of implementation of the Code by countries in all regions of the world and at different levels of development are included. The Manual, which reflects a public comment process, is also supplemented by the revised Guide on Resource Revenue Transparency. It identifies numerous benefits from fiscal transparency, including providing citizens with information to hold governments accountable for their policy choices, informing and improving the quality of economic policy decisions, highlighting potential risks to the fiscal outlook, and easing a country’s access to international capital markets.
Abstract
The Manual on Fiscal Transparency provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (‘the Code’). It expands and updates the 2001 edition of the Manual, which has been used by countries undertaking assessments of the transparency of their fiscal management practices (including so-called ‘fiscal ROSCs’), legislatures, civil society organizations, economists, and financial analysts. Numerous new examples of implementation of the Code by countries in all regions of the world and at different levels of development are included. The Manual, which reflects a public comment process, is also supplemented by the revised Guide on Resource Revenue Transparency. It identifies numerous benefits from fiscal transparency, including providing citizens with information to hold governments accountable for their policy choices, informing and improving the quality of economic policy decisions, highlighting potential risks to the fiscal outlook, and easing a country’s access to international capital markets.
Abstract
This series contains practical "how-to" information for economists and includes topics such as tax policy, balance of payments statistics, external debt statistics, foreign exchange reserve management, and financial sector assessment.
Abstract
This series contains practical "how-to" information for economists and includes topics such as tax policy, balance of payments statistics, external debt statistics, foreign exchange reserve management, and financial sector assessment.
Abstract
Le Manuel sur la transparence des finances publiques décrit et explique le Code révisé de bonnes pratiques en matière de transparence des finances publiques. Il s'agit d'une mise à jour de l'édition 2001 du manuel, qui a été utilisée par les pays pour mener des évaluations de la transparence de leur gestion des finances publiques (y compris des RONC), ainsi que par des parlements, des organisations de la société civile, des économistes et des analystes financiers. Cette nouvelle édition contient de nombreux nouveaux exemples d'application du Code par des pays qui se trouvent dans toutes les régions du monde et à des stades de développement différents. Le Manuel, qui donne suite à une procédure d'appel aux contributions de ses utilisateurs, est également complété par le Guide sur la transparence des recettes des ressources naturelles. Il recense de nombreux avantages de la transparence des finances publiques : fournir aux citoyens des informations qui leur permettent de responsabiliser les pouvoirs publics, guider les décisions de politique économique et en améliorer la qualité, faire apparaître les risques pesant sur les perspectives budgétaires et faciliter l'accès d'un pays aux marchés de capitaux internationaux.