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Aperçu général

Aperçu général »

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

Rappel 1. Le présent Guide sur la transparence des recettes des ressources naturelles (ciaprès, le Guide) 1 applique les principes du Code de bonnes...

Appendix

Appendix »

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

Summary Table of Principles and Basic Requirements of Fiscal Transparency Principles...

Appendix I Hydrocarbon- and Mineral-Rich Countries, 2000–05

Appendix I Hydrocarbon- and Mineral-Rich Countries, 2000–05 »

Source: Guide on Resource Revenue Transparency (2007)

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589064638

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries

Table 1. Hydrocarbon-Rich Countries, 2000–05 1, 2...

Appendix II Revised Code of Good Practices on Fiscal Transparency (2007)

Appendix II Revised Code of Good Practices on Fiscal Transparency (2007) »

Source: Guide on Resource Revenue Transparency (2007)

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589064638

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries

I. Clarity of Roles and Responsibilities 1.1 The government sector should be distinguished from the rest of the public sector and from the rest of the economy, and policy and managem...

4 Assurances of Integrity

4 Assurances of Integrity »

Source: Manual on Fiscal Transparency

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2002

ISBN: 9781589060555

Keywords: fiscal transparency, fiscal activities, quasi-fiscal activities, fiscal policy, contingent liabilities

149. It is essential for fiscal transparency that fiscal data reported by the government meet basic criteria that attest to their quality, and that there are mechanisms in place which provide assurances to t...

1 Clarity of Roles and Responsibilities

1 Clarity of Roles and Responsibilities »

Source: Manual on Fiscal Transparency

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2002

ISBN: 9781589060555

Keywords: fiscal transparency, fiscal activities, quasi-fiscal activities, fiscal policy, contingent liabilities

13. Establishing clear roles and responsibilities for government and the rest of the public sector is a key aspect of fiscal transparency, because it provides a basis on which accountability for the design a...

Fiscal Transparency Handbook (2018)

Fiscal Transparency Handbook (2018) »

Series: Manuals & Guides

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2018

DOI: http://dx.doi.org/10.5089/9781484331859.069

ISBN: 9781484331859

Keywords: Fiscal transparency, Transparency of fiscal data, fiscal transparency, IMF Fiscal Transparency code

The IMF's Fiscal Transparency Code is the international standard for disclosure of information about public finances and is the centerpiece of the global architecture on fiscal transparency. The Fiscal Transparency...

Back Matter

Back Matter »

Source: Fiscal Transparency Handbook (2018)

Series: Manuals & Guides

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2018

ISBN: 9781484331859

Keywords: Fiscal transparency, Transparency of fiscal data, fiscal transparency, IMF Fiscal Transparency code

The IMF's Fiscal Transparency Code is the international standard for disclosure of information about public finances and is the centerpiece of the global architecture on fiscal transparency. The Fiscal Transparency...

Front Matter

Front Matter »

Source: Fiscal Transparency Handbook (2018)

Series: Manuals & Guides

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2018

ISBN: 9781484331859

Keywords: Fiscal transparency, Transparency of fiscal data, fiscal transparency, IMF Fiscal Transparency code

The IMF's Fiscal Transparency Code is the international standard for disclosure of information about public finances and is the centerpiece of the global architecture on fiscal transparency. The Fiscal Transparency...

Glossary

Glossary »

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

Accounting basis: Defined in IFAC (2000b) as “the body of accounting principles that determine when the effec...