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Fiscal Analysis of Resource Industries
			: (FARI Methodology)

Fiscal Analysis of Resource Industries : (FARI Methodology) »

Volume: 16

Series: Technical Notes and Manuals

Author(s): Oana Luca , and Diego Mesa Puyo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 February 2016

DOI: http://dx.doi.org/10.5089/9781513575117.005

ISBN: 9781513575117

Keywords: Mining taxation, petroleum taxation, fiscal regime design, tax, instruments, revenue, valuation, cash flows, General, Business Taxes and Subsidies

This manual introduces key concepts and methodology used by the Fiscal Affairs Department (FAD) in its fiscal analysis of resource industries (FARI) framework. Proper evaluation of fiscal regimes for extractive ind...

IMF Committee on Balance of Payments Statistics Annual Report 2015

IMF Committee on Balance of Payments Statistics Annual Report 2015 »

Series: Balance of Payments Statistics

Author(s): International Monetary Fund. Statistics Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 February 2016

DOI: http://dx.doi.org/10.5089/9781498386128.044

ISBN: 9781498386128

Keywords: balance of payments, currency, investment, currencies, assets

The 2015 Annual Report of the IMF Committee on Balance of Payments Statistics (Committee) provides an overview of recent trends in global balance of payments and international investment position (IIP) statistics,...

Revised Guidelines for Public Debt Management

Revised Guidelines for Public Debt Management »

Series: Manuals & Guides

Author(s): International Monetary Fund;World Bank

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 March 2015

DOI: http://dx.doi.org/10.5089/9781498330664.069

ISBN: 9781498330664

Keywords: debt, debt management, market, securities

The Revised Guidelines for Public Debt Management have been developed as part of a broader work program undertaken by the IMF and the World Bank to strengthen the international financial architecture, promote polic...

Prevention and Management of Government Arrears

Prevention and Management of Government Arrears »

Volume: 14

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 July 2014

DOI: http://dx.doi.org/10.5089/9781498313650.005

ISBN: 9781498313650

Keywords: Arrears, Public finance, Public financial management, commitment controls, government expenditure, treasury, expenditure, goods, stock, General

The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. T...

Government Cash Management
			: Relationship between the Treasury and the Central Bank

Government Cash Management : Relationship between the Treasury and the Central Bank »

Volume: 12

Series: Technical Notes and Manuals

Author(s): Mario Pessoa , and Michael Williams

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2013

DOI: http://dx.doi.org/10.5089/9781616355487.005

ISBN: 9781616355487

Keywords: Central banks and their policies, Central bank, debt management, fiscal policy, monetary policy, public finance, public financial management, treasury, treasury single account, debt

This technical note and manual (TNM) addresses the following main issues: Interaction between treasury cash management and monetary policy operations within the wider context of the respective economic responsibili...

Public Sector Debt Statistics
			: Guide for Compilers and Users:  Guide for Compilers and Users

Public Sector Debt Statistics : Guide for Compilers and Users: Guide for Compilers and Users »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 December 2011

DOI: http://dx.doi.org/10.5089/9781616351564.069

ISBN: 9781616351564

Keywords: Debt sustainability analysis, External debt statistics

The global financial crisis of recent years and the associated large fiscal deficits and debt levels that have impacted many countries underscores the importance of reliable and timely government statistics and, mo...

Revenue Administration
			: Developing a Taxpayer Compliance Program

Revenue Administration : Developing a Taxpayer Compliance Program »

Volume: 10

Series: Technical Notes and Manuals

Author(s): Barrie Russell

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2010

DOI: http://dx.doi.org/10.5089/9781462314218.005

ISBN: 9781462314218

Keywords: Risk management, Taxpayer segmentation, compliance program, taxpayers, tax system, taxpayer compliance, compliance strategies, Compliance Model, Effectiveness Measures, Risk Prioritization

This technical note describes the importance of a taxpayer compliance program. Improving tax compliance requires long-term reform efforts, beginning with strengthening the organization and management of the revenue...

Conceptual Design
			: A Critical Element of a Successful Government Financial Management Information System Project

Conceptual Design : A Critical Element of a Successful Government Financial Management Information System Project »

Volume: 10

Series: Technical Notes and Manuals

Author(s): Abdul Khan , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 April 2010

DOI: http://dx.doi.org/10.5089/9781455275434.005

ISBN: 9781455275434

Keywords: budget, financial management, budget management, financial management information, budget preparation

This technical note describes need of conceptual design as a critical element of a government financial management information system project. Governments are increasingly turning to computerized financial manageme...

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...

Budget Classification

Budget Classification »

Volume: 09

Series: Technical Notes and Manuals

Author(s): Dominique Bouley , Davina Jacobs , and Jean-Luc Hélis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 December 2009

DOI: http://dx.doi.org/10.5089/9781462343478.005

ISBN: 9781462343478

Keywords: Governance, budget, budget classification, chart of accounts, government finance statistics, poverty-reducing expenditure, program budgeting, public financial management, revenues, budget classification system

This technical note analyzes the importance of a budget classification system. It highlights that budget classification is one of the fundamental building blocks of a sound budget management system, as it determine...

Manual de Estadísticas Monetarias y Financieras

Manual de Estadísticas Monetarias y Financieras »

Series: Other Statistical Products

Author(s): International Monetary Fund. Statistics Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 November 2000

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781589060166.049

ISBN: 9781589060166

Este Manual ofrece directrices para la presentación de las estadísticas monetarias y financieras. El manual incluye un conjunto de instrumentos para identificar, clasificar y registrar stocks y flujos de activos y...