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An Algorithm to Balance Supply and Use Tables

An Algorithm to Balance Supply and Use Tables »

Source: An Algorithm to Balance Supply and Use Tables

Volume: 18

Series: Technical Notes and Manuals

Author(s): Michael Stanger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 October 2018

ISBN: 9781484363966

Keywords: Supply and Use Tables, Input-Output Tables, GDP, System of National Accounts 2008 (2008 SNA)

A Supply and Use Table (SUT) serve to increase the quality of GDP and related aggregates by providing a framework to detect and resolve inconsistencies in data sources. SUTs are also a powerful analytical tool that...

Chart of Accounts

Chart of Accounts »

Source: Chart of Accounts : A Critical Element of the Public Financial Management Framework

Volume: 11

Series: Technical Notes and Manuals

Author(s): Sailendra Pattanayak , and Julie Cooper

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 October 2011

ISBN: 9781475510218

Keywords: Financial management, Public finance, chart of accounts, budget management, accounting, reporting, information system, IFMIS, budget classification, accounts

This technical note and manual (TNM) addresses the following main issues: Discusses the purpose of a chart of accounts and its importance in public financial management Discusses stakeholder needs in a typical...

Commitment Controls

Commitment Controls »

Source: Commitment Controls

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Pokar Khemani , and Dimitar Radev

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 October 2009

ISBN: 9781462392919

Keywords: public financial management, expenditure control, commitment control, fiscal discipline, payment arrears, cash planning and management, budget, budget execution, cash planning, appropriations

This technical note elaborates the objectives of commitment controls. The focus on commitment controls is justified on the grounds of their important role in developing an overall expenditure control framework, as...

Computing Cyclically-Adjusted Balances and Automatic Stabilizers

Computing Cyclically-Adjusted Balances and Automatic Stabilizers »

Source: Computing Cyclically-Adjusted Balances and Automatic Stabilizers

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Annalisa Fedelino , Mark Horton , and Anna Ivanova

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 December 2009

ISBN: 9781462359622

Keywords: fiscal policy, automatic stabilizers, business cycle fluctuations, cyclical adjustment, interest payments, interest, primary balance, fiscal balance

This technical note focuses on computing cyclically adjusted balances and automatic stabilizers. The note provides guidance on how to decompose overall fiscal balances into cyclical and cyclically adjusted componen...

Conceptual Design

Conceptual Design »

Source: Conceptual Design : A Critical Element of a Successful Government Financial Management Information System Project

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Abdul Khan , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 April 2010

ISBN: 9781455275434

Keywords: budget, financial management, budget management, financial management information, budget preparation

This technical note describes need of conceptual design as a critical element of a government financial management information system project. Governments are increasingly turning to computerized financial manageme...

Debt Equity Conversions and NPL Securitization in China

Debt Equity Conversions and NPL Securitization in China »

Source: Debt Equity Conversions and NPL Securitization in China : Some Initial Considerations

Volume: 2016

Series: Technical Notes and Manuals

Author(s): James Daniel , Jose Garrido , and Marina Moretti

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 April 2016

ISBN: 9781513524153

Keywords: Asia and Pacific, Credit, bank lending, borrowing, bank, bank regulation, insolvency, liquidation, non-performing, loan

This note considers the role debt-equity conversions and NPL securitization can play in addressing excessive corporate debt in China, and the corresponding burden on banks of impaired assets. It finds that such tec...

Estimating the Corporate Income Tax Gap

Estimating the Corporate Income Tax Gap »

Source: Estimating the Corporate Income Tax Gap : The RA-GAP Methodology

Volume: 18

Series: Technical Notes and Manuals

Author(s): Junji Ueda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 September 2018

ISBN: 9781484357224

Keywords: Tax evasion, Tax evasion, Tax compliance, Tax Gap, Corporate Income Tax, General, Business Taxes and Subsidies

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical...

Evaluating Government Employment and Compensation

Evaluating Government Employment and Compensation »

Source: Evaluating Government Employment and Compensation

Volume: 2010

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 September 2010

ISBN: 9781462330362

Keywords: Employment, Compensation, Civil service, Public sector, Wages, compensation of employees, workers

This technical note provides criteria for evaluating government employment and compensation and options for reform. The note discusses various quantitative indicators that can be used for country analysis and provi...

Expenditure Assessment Tool1

Expenditure Assessment Tool1 »

Source: Expenditure Assessment Tool

Volume: 17

Series: Technical Notes and Manuals

Author(s): Candice Liu , and Mercedes Garcia-Escribano

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 April 2017

ISBN: 9781475592450

Keywords: Government expenditures, Expenditure measures, Fiscal policy, Public expenditures and health, Public expenditures and education, Social protection, Argentina, Public expenditure review, spending efficiency, benchmarking

This manual presents the Expenditure Assessment Tool (EAT), which helps assess expenditures for any specific country. EAT uses the commonly available software program Excel and has been designed by Expenditure Poli...

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?...