Browse

You are looking at 1 - 10 of 14 items :

  • Western Hemisphere x
  • Economics - Macroeconomics x
  • IMF Statistics x
  • Keywords: budget x
Clear All
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...

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...

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...

Reforming Budget System Laws

Reforming Budget System Laws »

Volume: 10

Series: Technical Notes and Manuals

Author(s): Ian Lienert , and Israel Fainboim Yaker

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 2010

DOI: http://dx.doi.org/10.5089/9781462394937.005

ISBN: 9781462394937

Keywords: budget system law reform executive legislature, budget, annual budget, revenues, debt, budget system

This paper discusses the need for reforming budget system laws (BSLs). The outcomes of the budget process depend heavily on whether there are clear rules for formulating, executing, and reporting on the annual budg...

Revenue Administration
			: Autonomy in Tax Administration and the Revenue Authority Model

Revenue Administration : Autonomy in Tax Administration and the Revenue Authority Model »

Volume: 10

Series: Technical Notes and Manuals

Author(s): William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 June 2010

DOI: http://dx.doi.org/10.5089/9781462353569.005

ISBN: 9781462353569

Keywords: Revenue administration, Governance, Tax administration, Revenue Authority, autonomy, public administration, civil service, budget management, ministry of finance,

This technical note focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencie...

IV Assurances of Integrity

IV Assurances of Integrity »

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

261. It is essential for fiscal transparency that fiscal data reported to the government meet basic criteria that attest to their quality, and that mechanisms be in place that provide assurances to the legis...

Manual on Fiscal Transparency (2007)

Manual on Fiscal Transparency (2007) »

Series: Manuals & Guides

Author(s): Dawn Rehm , and Taryn Parry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

DOI: http://dx.doi.org/10.5089/9781589066618.069

ISBN: 9781589066618

Keywords: fiscal transparency, fiscal activities, budget documentation, contingent liabilities, fiscal policy

The Manual on Fiscal Transparency provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (the Code). It expands and updates the 2001 edition of the Manual...

Back Matter

Back Matter »

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

The Manual on Fiscal Transparency provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (the Code). It expands and updates the 2001 edition of the Manual...