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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...

Fiscal Rules

Fiscal Rules »

Source: Fiscal Rules : Useful Policy Framework or Unnecessary Ornament?

Volume/Issue: 2001/145

Series: IMF Working Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2001

ISBN: 9781451856545

Keywords: fiscal rules, expenditure, fiscal policy rules, capital expenditure, Investment, And Finance, Taxation, national Budget, Deficit, And Debt,

With the primary objective of conferring credibility on macroeconomic policies, an increasing number of advanced and emerging market economies have adopted various forms of fiscal rules (mainly balanced-budget requ...

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...

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...

I Introduction

I Introduction »

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 operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, a...