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Back Matter

Back Matter »

Source: Manuel sur la transparence des finances publiques

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 June 2001

Language: French

ISBN: 9781589061279

Keywords: transparence des finances publiques, activités budgétaires, activités quasi budgétaires, politique budgétaire, engagements conditionnels, documentation budgétaire, budget annuel, données budgétaires, position budgétaire, institutions financières publiques

Ce manuel fournit des orientations sur la mise en œuvre du code des bonnes pratiques en matière de transparence des finances publiques, en définissant de façon détaillée les principes et pratiques et en établissant...

Front Matter

Front Matter »

Source: Manuel sur la transparence des finances publiques

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 June 2001

Language: French

ISBN: 9781589061279

Keywords: transparence des finances publiques, activités budgétaires, activités quasi budgétaires, politique budgétaire, engagements conditionnels, documentation budgétaire, budget annuel, données budgétaires, position budgétaire, institutions financières publiques

Ce manuel fournit des orientations sur la mise en œuvre du code des bonnes pratiques en matière de transparence des finances publiques, en définissant de façon détaillée les principes et pratiques et en établissant...

Modernizing Cash Management

Modernizing Cash Management »

Source: Modernizing Cash Management

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Ian Lienert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 October 2009

ISBN: 9781462304127

Keywords: government cash management, cash planning, reforms, cash management, budget, central bank, debt, revenues

This technical note describes the objectives of modern cash management. The note highlights that cash management is necessary because there are mismatches between the timing of payments and the availability of cash...

Overview

Overview »

Source: Manual on Fiscal Transparency (2007)

Series: Manuals & Guides

Author(s): Dawn Rehm , and Taryn Parry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589066618

Keywords: fiscal transparency, fiscal activities, budget documentation, contingent liabilities, fiscal policy

Background 1. In 1998, the International Monetary Fund (IMF) introduced a Code of Good Practices on Fiscal Transparency (hereafter, the Code), which led to a voluntary program of fis...

A Practical Guide to Public Debt Dynamics, Fiscal Sustainability, and Cyclical Adjustment of Budgetary Aggregates

A Practical Guide to Public Debt Dynamics, Fiscal Sustainability, and Cyclical Adjustment of Budgetary Aggregates »

Source: A Practical Guide to Public Debt Dynamics, Fiscal Sustainability, and Cyclical Adjustment of Budgetary Aggregates

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Julio Escolano

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 January 2010

ISBN: 9781462396955

Keywords: Public debt dynamics, debt ratio, Government budget constraint, Ponzi game, Cyclically adjusted balance, debt, interest, primary balance, interest payments

This paper presents a practical guide to public debt dynamics, fiscal sustainability, and cyclical adjustment of budgetary aggregates. The paper discusses fiscal formulas, which may be of practical use in fiscal an...

Prevention and Management of Government Arrears

Prevention and Management of Government Arrears »

Source: Prevention and Management of Government Arrears

Volume: 14

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 July 2014

ISBN: 9781498313650

Keywords: Arrears, Public finance, Public financial management, commitment controls, government expenditure, treasury, expenditure, goods, stock, General

The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. T...

Reforming Budget System Laws

Reforming Budget System Laws »

Source: Reforming Budget System Laws

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Ian Lienert , and Israel Fainboim Yaker

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 2010

ISBN: 9781462394937

Keywords: budget system law reform executive legislature, budget, annual budget, revenues, debt, budget system

This paper discusses the need for reforming budget system laws (BSLs). The outcomes of the budget process depend heavily on whether there are clear rules for formulating, executing, and reporting on the annual budg...

Revenue Administration

Revenue Administration »

Source: Revenue Administration : Autonomy in Tax Administration and the Revenue Authority Model

Volume: 2010

Series: Technical Notes and Manuals

Author(s): William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 June 2010

ISBN: 9781462353569

Keywords: Revenue administration, Governance, Tax administration, Revenue Authority, autonomy, public administration, civil service, budget management, ministry of finance,

This technical note focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencie...

Role of the Legislature in Budget Processes

Role of the Legislature in Budget Processes »

Source: Role of the Legislature in Budget Processes

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Ian Lienert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 April 2010

ISBN: 9781462398973

Keywords: budget, approval, parliament, legislature, government, executive, accountability, annual budget, appropriations, budgets

This paper examines the role of the legislature in budget processes. The paper highlights that for promoting good governance and fiscal transparency, the legislature's active engagement in the budget process is ess...

Synthèse des bonnes pratiques en matière de transparence des finances publiques pour la gestion des recettes dégagées des ressources naturelles

Synthèse des bonnes pratiques en matière de transparence des finances publiques pour la gestion des recettes dégagées des ressources naturelles »

Source: Guide sur la transparence des recettes des ressources naturelles

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2008

Language: French

ISBN: 9781589067080

Keywords: politique budgétaire, ITIE, transparence des finances publiques, régime fiscal, pays riches en ressources naturelles, flux de recettes, activités budgétaires, gestion des recettes, fiscalité, administration fiscale

Nous présentons ci-dessous une synthèse des bonnes pratiques en matière de transparence des RRN proposées dans le Guide pour servir de fondement à une conformité volontaire. L’ordre de présentat...