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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 Transparency in Institutions and Behavior

Appendix I Transparency in Institutions and Behavior »

Source: Transparency in Government Operations

Series: Occasional Papers

Author(s): George Kopits , and J. Craig

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 1998

ISBN: 9781557756978

Keywords: fiscal transparency, fiscal policy, quasi-fiscal activities, fiscal activities, budget process

Transparency in government behavior is reflected mainly in the structure and functions of the public sector, and particularly in the budget process, tax treatment, financing operations, and regulatory mechan...

Appendix II Transparency in Public Accounts

Appendix II Transparency in Public Accounts »

Source: Transparency in Government Operations

Series: Occasional Papers

Author(s): George Kopits , and J. Craig

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 1998

ISBN: 9781557756978

Keywords: fiscal transparency, fiscal policy, quasi-fiscal activities, fiscal activities, budget process

Transparency in the measurement of government transactions, ownership, and obligations rests on a set of basic attributes: institutional coverage, recording basis, valuation, and classification of flows and...

Appendix III Transparency in Indicators and Projections

Appendix III Transparency in Indicators and Projections »

Source: Transparency in Government Operations

Series: Occasional Papers

Author(s): George Kopits , and J. Craig

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 1998

ISBN: 9781557756978

Keywords: fiscal transparency, fiscal policy, quasi-fiscal activities, fiscal activities, budget process

Building on the discussion of measurement issues, this appendix focuses on the transparency of summary indicators of fiscal policy and performance, as well as of projections of fiscal aggregates. It does not...

Appendix IV Selected Country Experiences

Appendix IV Selected Country Experiences »

Source: Transparency in Government Operations

Series: Occasional Papers

Author(s): George Kopits , and J. Craig

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 1998

ISBN: 9781557756978

Keywords: fiscal transparency, fiscal policy, quasi-fiscal activities, fiscal activities, budget process

This appendix summarizes the experiences of selected countries in several regions of the IMF’s membership. Although none of the countries selected is necessarily to be regarded as a model of fiscal transpare...

Are Laws Needed for Public Management Reforms? An International Comparison

Are Laws Needed for Public Management Reforms? An International Comparison »

Source: Are Laws Needed for Public Management Reforms? An International Comparison

Volume/Issue: 2005/62

Series: IMF Working Papers

Author(s): Ian Lienert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2005

ISBN: 9781451860818

Keywords: public management, budget, law, decree, performance, civil servants, financial management, external audit, decentralization, budget systems

There has been widespread adoption of new laws to support new public management. In many countries that have implemented comprehensive and deep reforms, new or amended laws have fundamentally changed the role of th...

Budget System Reform in Emerging Economies
			: The Challenges and the Reform Agenda

Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda »

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

DOI: http://dx.doi.org/10.5089/9781589064744.084

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperatio...

Back Matter

Back Matter »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperatio...

Front Matter

Front Matter »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperatio...

The Cost of Government and the Misuse of Public Assets

The Cost of Government and the Misuse of Public Assets »

Source: The Cost of Government and the Misuse of Public Assets

Volume/Issue: 2000/180

Series: IMF Working Papers

Author(s): Tej Prakash , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2000

ISBN: 9781451859102

Keywords: public assets, capital charges, efficiency in government, budget, cadastres of public assets, public institutions, accrual accounting, government policy, industrial countries

This paper deals with efficiency in the public sector. It argues that the habit of relating efficiency to public spending, as is generally done, may give wrong results when, as is often the case, public institution...