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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...

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...

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...

Guide on Resource Revenue Transparency (2007)

Guide on Resource Revenue Transparency (2007) »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2008

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781589067042.069

ISBN: 9781589067042

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries, revenue flows, fiscal activities, revenue management, taxation, tax administration

This series contains practical "how-to" information for economists and includes topics such as tax policy, balance of payments statistics, external debt statistics, foreign exchange reserve management, and financia...

Guide on Resource Revenue Transparency (2007)

Guide on Resource Revenue Transparency (2007) »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2008

Language: Portuguese

DOI: http://dx.doi.org/10.5089/9781589067066.069

ISBN: 9781589067066

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries, revenue flows, fiscal activities, revenue management, taxation, tax administration

This series contains practical "how-to" information for economists and includes topics such as tax policy, balance of payments statistics, external debt statistics, foreign exchange reserve management, and financia...

Guide on Resource Revenue Transparency (2007)

Guide on Resource Revenue Transparency (2007) »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2008

Language: Russian

DOI: http://dx.doi.org/10.5089/9781589067073.069

ISBN: 9781589067073

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries, revenue flows, fiscal activities, revenue management, taxation, tax administration

This series contains practical "how-to" information for economists and includes topics such as tax policy, balance of payments statistics, external debt statistics, foreign exchange reserve management, and financia...

I Clarity of Roles and Responsibilities

I Clarity of Roles and Responsibilities »

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

32. This chapter discusses fiscal transparency principles and practices that concern the scope of government and the framework for fiscal management. They are crucial as a basis for assigning accountability...

II Open Budget Processes

II Open Budget Processes »

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

109. The budget process and the information presented in the budget documentation are central to fiscal transparency. Almost without exception, the annual budget is the government’s main instrument for setti...

III Public Availability of Information

III Public Availability of Information »

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

177. Making fiscal information available to the public is a defining characteristic of fiscal transparency. 80 Principles and practices in this regard concern the provision of com...