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Accountability and Transparency in the Public Sector

Accountability and Transparency in the Public Sector »

Source: Accountability and Transparency in the Public Sector : The New Zealand Experience

Volume/Issue: 1996/122

Series: IMF Working Papers

Author(s): M. Cangiano

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 1996

ISBN: 9781451854442

Keywords: public finance, accrual accounting, fiscal policy, fiscal responsibility, financial management

This paper describes the reforms introduced in the New Zealand public sector since the mid-1980s. The reforms included corporatization and privatization of most state-owned enterprises, the shift from a cash-basis...

Anchor Me: The Benefits and Challenges of Fiscal Responsibility

Anchor Me: The Benefits and Challenges of Fiscal Responsibility »

Source: Anchor Me: The Benefits and Challenges of Fiscal Responsibility

Volume/Issue: 2019/70

Series: IMF Working Papers

Author(s): Serhan Cevik

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 March 2019

ISBN: 9781498302937

Keywords: Economic stabilization, Fiscal policy, National budgets, Budgetary policy, Fiscal stimulus, procyclicality, structural budget balances, fiscal rules, output gap, countercyclical

This paper discusses the benefits and challenges of implementing a rule-based fiscal responsibility framework, using the Philippines as a case study. It estimates structural measures of the fiscal stance over the p...

Are All Summary Indicators of the Stance of Fiscal Policy Misleading?

Are All Summary Indicators of the Stance of Fiscal Policy Misleading? »

Source: Are All Summary Indicators of the Stance of Fiscal Policy Misleading?

Volume/Issue: 1988/112

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 December 1988

ISBN: 9781451944501

Keywords: fiscal policy, expenditure, fiscal impulse, expenditures, fiscal stance

The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, inclu...

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...

Attaining Selected Sustainable Development Goals in Guatemala: Spending, Provision, and Financing Needs

Attaining Selected Sustainable Development Goals in Guatemala: Spending, Provision, and Financing Needs »

Source: Attaining Selected Sustainable Development Goals in Guatemala: Spending, Provision, and Financing Needs

Volume/Issue: 2019/60

Series: IMF Working Papers

Author(s): Esther Perez Ruiz , and Mauricio Soto

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 March 2019

ISBN: 9781484398005

Keywords: Economic growth, Poverty, Capital expenditure, Development, Social security, Sustainable Devleopment Goals, Fiscal Policy., SDG, MDGs, private sector participation

Raising living standards continues to be the main challenge facing Guatemala, as a matter of economic success and social cohesion. This paper discusses the spending, financing, and delivery capacity aspects of a vi...

Budgetary Transparency for Public Expenditure Control

Budgetary Transparency for Public Expenditure Control »

Source: Budgetary Transparency for Public Expenditure Control

Volume/Issue: 2001/8

Series: IMF Working Papers

Author(s): Franco Reviglio

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2001

ISBN: 9781451842517

Keywords: Public expenditure control, political systems and public expenditure reforms, taxation and unemployment, GSP implementation versus budgetary gimmicks, budgetary transparency in Italy, public expenditure, expenditure, fiscal constraints, expenditure management, fiscal policy

This paper explains why EMU countries seem unable or unwilling to undertake structural reforms of public expenditure. One of the reasons is political. What public expenditure reforms might be pursued without changi...

Case Studies in Tax Revenue Mobilization in Low-Income Countries

Case Studies in Tax Revenue Mobilization in Low-Income Countries »

Source: Case Studies in Tax Revenue Mobilization in Low-Income Countries

Volume/Issue: 2019/104

Series: IMF Working Papers

Author(s): Bernardin Akitoby , Jiro Honda , Hiroaki Miyamoto , Keyra Primus , and Mouhamadou Sy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 May 2019

ISBN: 9781498314565

Keywords: Fiscal policy, Tax revenue, Tax reforms, Revenue measures, Tax rates, tax revenue mobilization, tax policy, revenue administration, reform strategy, percent of GDP

How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Mald...

Catch-Up Growth, Habits, Oil Depletion, and Fiscal Policy

Catch-Up Growth, Habits, Oil Depletion, and Fiscal Policy »

Source: Catch-Up Growth, Habits, Oil Depletion, and Fiscal Policy : Lessons from the Republic of Congo

Volume/Issue: 2007/80

Series: IMF Working Papers

Author(s): Stéphane Carcillo , Mauricio Villafuerte , and Daniel Leigh

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2007

ISBN: 9781451866445

Keywords: Sustainable fiscal policy, habit formation, permanent-income hypothesis, catch-up growth, primary deficit, expenditure, government spending, public spending, Congo, Macroeconomic - Aspects Of Public Finance

In a number of oil producing countries, oil revenue accounts for the majority of government revenue, but is expected to be depleted in a relatively short time frame. Ensuring that fiscal policy is on a sustainable...

Characterizing the Expenditure Uncertainties of Industrial Countries in the 21st Century1

Characterizing the Expenditure Uncertainties of Industrial Countries in the 21st Century1 »

Source: Characterizing the Expenditure Uncertainties of Industrial Countries in the 21st Century

Volume/Issue: 2005/91

Series: IMF Working Papers

Author(s): Peter Heller , and David Hauner

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2005

ISBN: 9781451861105

Keywords: fiscal frameworks, expenditure, expenditures, government expenditure, fiscal policy, expenditure categories, National Government Expenditures and Related Policies, National Budget, Deficit, and Debt,

A number of uncertainties about long-term expenditure commitments in industrial countries are examined: (i) the assumptions underlying the projections, (ii) the potential to further reduce non-age-related expenditu...

Choosing a Budget Management System

Choosing a Budget Management System »

Source: Choosing a Budget Management System : The Case of Rwanda

Volume/Issue: 2004/132

Series: IMF Working Papers

Author(s): Ian Lienert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

ISBN: 9781451855418

Keywords: budget system, public management, Constitution, budget law, budget management, annual budget, budget process, budget execution, Structure, Scope

Rwanda is making important choices concerning budget processes. A program-oriented budget framework is now used. A new Constitution, adopted in May 2003, has made some important choices concerning the public manage...