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The Case for Depositor Preference »

Volume/Issue: 2020/002

Series: Technical Notes and Manuals

Author(s): Marc Dobler , Ender Emre , Alessandro Gullo , and Deeksha Kale

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 December 2020

DOI: http://dx.doi.org/10.5089/9781513557397.005

ISBN: 9781513557397

Keywords: Deposit insurance, Bank deposits, Bank resolution framework, Bank resolution, Financial sector stability, TNM, depositor preference, preference arrangement, deposit insurance limit, depositor confidence

This technical note and manual (TNM) addresses the following issues: advantages and disadvantages of different types of depositor preference, international best practice and experience in adopting depositor prefer...

Tax Administration: Designing a Business Continuity Plan for an Epidemic »

Volume: 20

Series: Technical Notes and Manuals

Author(s): John Brondolo , Joshua Aslett , and Andja Komso

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 November 2020

DOI: http://dx.doi.org/10.5089/9781513559865.005

ISBN: 9781513559865

Keywords: Tax administration act, Crisis management, Tax administration; business continuity plan; crisis management

This technical note and manual (TNM) addresses the following questions: What is a business continuity plan (BCP) and what are its main components? What are a BCP's key design considerations for an epidemic? What...

Medium-Term Debt Management Strategy Analytical Tool : Data Preparation Manual »

Volume: 19

Series: Technical Notes and Manuals

Author(s): Emre Balibek , Tobias Haque , Diego Rivetti , and Miriam Tamene

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 May 2019

DOI: http://dx.doi.org/10.5089/9781498314985.005

ISBN: 9781498314985

Keywords: Interest rates on loans, Domestic debt, Interest rates, International capital markets, Special Drawing Rights, MTDS, Debt Management Strategy, Debt Management, Debt Portfolio Cost and Risk Analysis, Medium Term Debt Strategy

Medium-Term Debt Management Strategy Analytical Tool: Data Preparation Manual...

Medium-Term Debt Management Strategy : Analytical Tool Manual »

Volume: 19

Series: Technical Notes and Manuals

Author(s): Emre Balibek , Tobias Haque , Diego Rivetti , and Miriam Tamene

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 May 2019

DOI: http://dx.doi.org/10.5089/9781498314961.005

ISBN: 9781498314961

Keywords: Debt management, Medium-term debt strategy, Debt strategy, MTDS, Debt Management Strategy, Debt Management, Debt Portfolio Cost and Risk Analysis, Medium term debt Strategy, worksheet, exist debt

This report provides guidance on using the Analytical Tool of the Medium-Term Debt Management Strategy (MTDS). The MTDS framework consists of a methodology, published as the ‘Guidance Note for Developing a Medium-T...

Revenue Administration : Short-Term Measures to Increase Customs Revenue in Low-Income and Fragile Countries »

Volume: 2019

Series: Technical Notes and Manuals

Author(s): Gilles Montagnat-Rentier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 April 2019

DOI: http://dx.doi.org/10.5089/9781498305617.005

ISBN: 9781498305617

Keywords: Financial statistics, Tax revenue, Customs duties, Capital goods, Import tariffs, custom administration, transaction value, custom authority, custom procedure, valuation method

This note discusses administrative measures that can be implemented by customs administrations of low-income and fragile countries in a short period (about a year) to improve traders' compliance and improve revenue...

An Algorithm to Balance Supply and Use Tables »

Volume: 18

Series: Technical Notes and Manuals

Author(s): Michael Stanger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 October 2018

DOI: http://dx.doi.org/10.5089/9781484363966.005

ISBN: 9781484363966

Keywords: Supply and Use Tables, Input-Output Tables, GDP, System of National Accounts 2008 (2008 SNA)

A Supply and Use Table (SUT) serve to increase the quality of GDP and related aggregates by providing a framework to detect and resolve inconsistencies in data sources. SUTs are also a powerful analytical tool that...

Estimating the Corporate Income Tax Gap : The RA-GAP Methodology »

Volume: 18

Series: Technical Notes and Manuals

Author(s): Junji Ueda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 September 2018

DOI: http://dx.doi.org/10.5089/9781484357224.001

ISBN: 9781484357224

Keywords: Tax evasion, Tax evasion, Tax compliance, Tax Gap, Corporate Income Tax, General, Business Taxes and Subsidies

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical...

A Toolkit to Assess the Consistency Between Real Sector and Financial Sector Forecasts »

Volume/Issue: 2017/9

Series: Technical Notes and Manuals

Author(s): Sophia Chen , Paola Ganum , and Pau Rabanal

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 June 2017

DOI: http://dx.doi.org/10.5089/9781484302798.005

ISBN: 9781484302798

Keywords: Economic forecasting, Financial sector, Real sector, Credit expansion, Macroeconomic Forecasts, Financial Forecasts, Credit Growth, Consistency, Comovement

e develop a toolkit to assess the consistency between real sector and financial sector forecasts. The toolkit draws upon empirical regularities on real sector and financial sector outcomes for 182 economies from 19...

Assessing Country Risk : Selected Approaches »

Volume/Issue: 2017/8

Series: Technical Notes and Manuals

Author(s): Ashvin Ahuja , Kevin Wiseman , and Murtaza Syed

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2017

DOI: http://dx.doi.org/10.5089/9781484302569.005

ISBN: 9781484302569

Keywords: Fiscal sector, Real sector, External sector, Financial soundness indicators, Financial crises, TNM, sudden stop, emerge market, vulnerability, risk assessment

Assessing country risk is a core component of surveillance at the IMF. It is conducted through a comprehensive architecture, covering both bilateral and multilateral dimensions. This note describes some of the appr...

Revenue Administration : Implementing a High-Wealth Individual Compliance Program »

Volume: 17

Series: Technical Notes and Manuals

Author(s): Lucilla Mc Laughlin , and John Buchanan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 May 2017

DOI: http://dx.doi.org/10.5089/9781475592948.005

ISBN: 9781475592948

Keywords: Tax evasion, Tax Administration; Tax Compliance; Tax Avoidance; Tax Audit; Personal Income Tax; Compliance Risk Management; High Wealth Individual; Ultra-High Wealth Individual; HWI Compliance Program, Tax Administration, Tax Compliance, Tax Avoidance, Tax Audit; Personal Income Tax, Compliance Risk Management, High Wealth Individual, Ultra-High Wealth Individual, HWI Compliance Program

This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized complian...

Expenditure Assessment Tool »

Volume: 17

Series: Technical Notes and Manuals

Author(s): Candice Liu , and Mercedes Garcia-Escribano

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 April 2017

DOI: http://dx.doi.org/10.5089/9781475592450.005

ISBN: 9781475592450

Keywords: Government expenditures, Expenditure measures, Fiscal policy, Public expenditures and health, Public expenditures and education, Social protection, Argentina, Public expenditure review, spending efficiency, benchmarking

This manual presents the Expenditure Assessment Tool (EAT), which helps assess expenditures for any specific country. EAT uses the commonly available software program Excel and has been designed by Expenditure Poli...

The Revenue Administration-Gap Analysis Program : An Analytical Framework for Excise Duty Gap Estimation »

Volume: 17

Series: Technical Notes and Manuals

Author(s): Mick Thackray

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 April 2017

DOI: http://dx.doi.org/10.5089/9781475584875.005

ISBN: 9781475584875

Keywords: Tax administration, Excise taxes, Tax compliance, Taxation, Tax evasion, Econometric models, Tax Administration; Tax Compliance; Excise Duties; Tax Gap; Tax Avoidance; Tax Evasion; Excise Smuggling; Cross-Border Shopping; Shadow Economy; Non-Observed Economy, Tax Administration, Tax Compliance, Excise

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation »

Volume/Issue: 2017/14

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

Language: French

DOI: http://dx.doi.org/10.5089/9781484318577.005

ISBN: 9781484318577

Keywords: Tax compliance, Econometric models, Value added tax, Tax revenues, Tax evasion, Tax administration, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Value-Added Tax, Tax Gap, Tax Avoidance

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation »

Volume/Issue: 2017/14

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781484317839.005

ISBN: 9781484317839

Keywords: Tax administration, Tax evasion, Tax revenues, Value added tax, Econometric models, Tax compliance, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Value-Added Tax, Tax Gap, Tax Avoidance

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation »

Volume: 17

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

DOI: http://dx.doi.org/10.5089/9781475583618.005

ISBN: 9781475583618

Keywords: Tax administration, Tax compliance, Value added tax, Tax revenues, Econometric models, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Tax Administration, Tax Compliance, Value-Added Tax, Tax Gap

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

Use of Technology in Tax Administrations 2 : Core Information Technology Systems in Tax Administrations »

Volume: 17

Series: Technical Notes and Manuals

Author(s): Margaret Cotton , and Gregory Dark

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 March 2017

DOI: http://dx.doi.org/10.5089/9781475581126.005

ISBN: 9781475581126

Keywords: Information technology, Tax administration, procurement, commercial-off-the-shelf acquisition, COTS, core tax system functionality, General, Other, General, IT Management

This technical note is the second of three addressing information technology (IT) themes and issues relevant to tax administrations. This note addresses how to select a suitable IT system for core tax administratio...

Use of Technology in Tax Administrations 1 : Developing an Information Technology Strategic Plan (ITSP) »

Volume: 17

Series: Technical Notes and Manuals

Author(s): Margaret Cotton , and Gregory Dark

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 March 2017

DOI: http://dx.doi.org/10.5089/9781475583601.005

ISBN: 9781475583601

Keywords: Tax administration, Information technology, strategic plan, organization strategy, General, Other, General, IT Management

This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to devel...

Use of Technology in Tax Administrations 3 : Implementing a Commercial-Off-The-Shelf (COTS) Tax System »

Volume: 17

Series: Technical Notes and Manuals

Author(s): Margaret Cotton , and Gregory Dark

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 March 2017

DOI: http://dx.doi.org/10.5089/9781475583984.005

ISBN: 9781475583984

Keywords: Information technology, Tax administration, commercial-off-the-shelf implementation, project management, data conversion, business processes, General, Other, General, IT Management

This technical note is the third of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on implementation of a commercial-off-the-shelf (COTS) system in...

A New Tool for Distributional Incidence Analysis : An Application to Fuel Subsidy Reform »

Volume: 16

Series: Technical Notes and Manuals

Author(s): Stefania Fabrizio , Alexei Goumilevski , and Kangni Kpodar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 October 2016

DOI: http://dx.doi.org/10.5089/9781475546743.005

ISBN: 9781475546743

Keywords: Fuel subsidies; welfare impact; incidence analysis; income distribution; input-output analysis, General, Input-Output Analysis, General

Increased focus on income inequality and distributional issues has made incidence analysis a crucial input into policy decisions. This note presents the theoretical framework used to conduct incidence analysis of f...

Implementing Accrual Accounting in the Public Sector »

Volume: 16

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , Delphine Moretti , and Joe Cavanagh

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 2016

DOI: http://dx.doi.org/10.5089/9781513589466.005

ISBN: 9781513589466

Keywords: government accounting, accrual accounting, cash accounting, GFSM, government financial reporting, IPSAS, accounting standards

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should cons...

Debt Equity Conversions and NPL Securitization in China : Some Initial Considerations »

Volume: 16

Series: Technical Notes and Manuals

Author(s): James Daniel , Jose Garrido , and Marina Moretti

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 April 2016

DOI: http://dx.doi.org/10.5089/9781513524153.005

ISBN: 9781513524153

Keywords: Asia and Pacific, Credit, bank lending, borrowing, bank, bank regulation, insolvency, liquidation, non-performing, loan

This note considers the role debt-equity conversions and NPL securitization can play in addressing excessive corporate debt in China, and the corresponding burden on banks of impaired assets. It finds that such tec...

Expenditure Control : Key Features, Stages, and Actors »

Volume/Issue: 2016/2

Series: Technical Notes and Manuals

Author(s): Sailendra Pattanayak

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 April 2016

DOI: http://dx.doi.org/10.5089/9781513574639.005

ISBN: 9781513574639

Keywords: Expenditure controls, Financial management information systems, Government expenditures, Expenditure chain, Current expenditure, Expenditure control, budget execution, treasury management, commitment control, transaction processing

This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized...

Managing Budgetary Virements »

Volume/Issue: 2016/4

Series: Technical Notes and Manuals

Author(s): Sandeep Saxena , and Sami Ylaoutinen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 April 2016

DOI: http://dx.doi.org/10.5089/9781513509051.005

ISBN: 9781513509051

Keywords: Expenditure controls, Budget estimates, Financial management information systems, Fiscal policy, Expenditure policy, Budget, budgetary appropriations, budget execution, budgetary reallocation, budget reserves

Virements are useful instruments of budget flexibility. If carried out transparently and within accepted limits, virements can promote expenditure efficiency. Large, unregulated virements can undermine budget credi...

Is the WTO a World Tax Organization? : A Primer for WTO Rules for Policy Makers »

Volume/Issue: 2016/3

Series: Technical Notes and Manuals

Author(s): Michael Daly

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 March 2016

DOI: http://dx.doi.org/10.5089/9781498329798.005

ISBN: 9781498329798

Keywords: Balance of payments, Tax revenue, Economic theory, Economic reforms, Tax administration, Tax, Trade, TNM, WTO rule, tax measure

This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers' freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerni...

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...

Assessing The Impact Of Fiscal Shocks On Output In MENAP Countries »

Volume: 15

Series: Technical Notes and Manuals

Author(s): Martin Cerisola , Chadi Abdallah , Victor Davies , and Mark Fischer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 March 2015

DOI: http://dx.doi.org/10.5089/9781498383905.005

ISBN: 9781498383905

Keywords: Fiscal policy, fiscal multipliers, fiscal, fiscal shocks, tax, multipliers, General, General

This note is a reference guide to the econometric work on fiscal multipliers for MENAP countries. Spending and tax multipliers are estimated from conventional VAR models and identified using a sign-restrictions app...

Implementing AML/CFT Measures in the Precious Minerals Sector : Preventing Crime While Increasing Revenue »

Volume: 14

Series: Technical Notes and Manuals

Author(s): Emmanuel Mathias , and Bert Feys

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 November 2014

DOI: http://dx.doi.org/10.5089/9781498338035.005

ISBN: 9781498338035

Keywords: Money laundering, Smuggling, Revenue administration, Tax evasion, Precious minerals, terrorism financing, minerals, gold, diamonds, metals

The trade in precious metals and stones has been linked to illicit financial flows, corruption, smuggling, drug trafficking, illicit arms trafficking, and the financing of terrorism. In addition, the extraction of...

Prévention et gestion des arriérés de dépenses publiques »

Volume/Issue: 2014/3

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 October 2014

Language: French

DOI: http://dx.doi.org/10.5089/9781498395465.005

ISBN: 9781498395465

Keywords: arriérés, suivi des engagements, dépense publique, finances publiques, gestion des finances publiques, trésor

L'accumulation d'arriérés de dépenses publiques est l'un des problèmes les plus courants de la gestion des finances publiques (GFP). Cette note technique définit les arriérés de dépenses et leur typologie. Elle exp...

Fiscal Multipliers : Size, Determinants, and Use in Macroeconomic Projections »

Volume: 14

Series: Technical Notes and Manuals

Author(s): Nicoletta Batini , Luc Eyraud , Lorenzo Forni , and Anke Weber

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 October 2014

DOI: http://dx.doi.org/10.5089/9781498382458.005

ISBN: 9781498382458

Keywords: Fiscal policy, fiscal multipliers, fiscal shocks, fiscal shock, fiscal measures, General,

Fiscal multipliers are important tools for macroeconomic projections and policy design. In many countries, little is known about the size of multipliers, as data availability limits the scope for empirical research...

Prevención y gestión de los atrasos en el pago de los gastos públicos »

Volume: 14

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 2014

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781498318372.005

ISBN: 9781498318372

Keywords: atrasos, controles de compromisos, gasto púbico, finanzas públicas, gestión financiera pública, tesoro

La acumulación de atrasos en el pago de los gastos públicos es uno de los problemas más comunes de la gestión financiera pública (GFP). En esta nota técnica se definen los atrasos del gasto y los diferentes tipos d...

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...

Revenue Administration : Administering Revenues from Natural Resources - A Short Primer »

Volume: 14

Series: Technical Notes and Manuals

Author(s): Andrea Lemgruber

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 June 2014

DOI: http://dx.doi.org/10.5089/9781498349673.005

ISBN: 9781498349673

Keywords: Natural resource taxation, Natural resources, Revenue administration, Tax administration

Many developing countries have significant natural resource endowments, presenting a remarkable opportunity to boost long-term growth. However, this opportunity comes with enormous challenges. To maximize social an...

Direct Reporting of Private Sector Cross-Border Financial Flows and Stocks in Selected African Countries »

Volume: 13

Series: Technical Notes and Manuals

Author(s): Simon Quin , Kenneth Egesa , and Howard Murad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 February 2014

DOI: http://dx.doi.org/10.5089/9781475557985.005

ISBN: 9781475557985

Keywords: Balance of payments statistics, Ghana, Gambia, The, Kenya, Mauritius, Nigeria, Mozambique, The Gambia, International Investment Position, International Capital Flows

Private cross-border financial flows and stocks have grown to account for an increasingly significant part of overall transactions and positions in many African countries. Direct reporting through enterprise survey...

Definitions of Government in IMF-Supported Programs »

Volume: 13

Series: Technical Notes and Manuals

Author(s): Claudia Dziobek , Alberto Jimenez de Lucio , and James Chan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 May 2013

DOI: http://dx.doi.org/10.5089/9781484313206.005

ISBN: 9781484313206

Keywords: Government finance statistics, Statistical definition of government, Government Finance Statistics Manual 2001 (GFSM 2001), System of National Accounts 2008 (2008 SNA), government, public sector, transparency, local governments, policies, General

This note addresses the following main issues: Statistical definitions of government (Government Finance Statistics Manual 2001) Institutional structure of government and public sector What is a precise defin...

Fondos extrapresupuestarios »

Volume/Issue: 2010/9

Series: Technical Notes and Manuals

Author(s): Dimitar Radev , and Richard Allen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 February 2013

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781475536249.005

ISBN: 9781475536249

En esta nota técnica se abordan las siguientes cuestiones principales: 1. ¿Cuáles son la definición, clasificación y tipología de fondos extrapresupuestarios? 2. ¿Por qué hay fondos extrapresupuestarios? 3. ¿Qué pr...

Plan de cuentas: Un componente crucial del marco para la gestión financiera pública »

Volume/Issue: 2011/3

Series: Technical Notes and Manuals

Author(s): Sailendra Pattanayak , and Julie Cooper

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 February 2013

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781475584974.005

ISBN: 9781475584974

Keywords: Financial management, Public finance, gestión financiera, finanzas públicas

Los principales temas tratados en esta Nota Técnica de Orientación (TNM) son los siguientes: Se analizan la finalidad de un plan de cuentas y su importancia en la gestión financiera pública. Se analizan las nec...

Automatic Fuel Pricing Mechanisms with Price Smoothing : Design, Implementation, and Fiscal Implications »

Volume: 12

Series: Technical Notes and Manuals

Author(s): David Coady , Javier Arze del Granado , Luc Eyraud , and Anita Tuladhar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 January 2013

DOI: http://dx.doi.org/10.5089/9781475566949.005

ISBN: 9781475566949

Keywords: Petroleum products, price smoothing, fuel taxes, price, prices, retail, pricing, volatility

Many developing and emerging countries do not fully pass-through increases in international fuel prices to domestic retail prices, with adverse consequences for fuel tax revenues and tax volatility. The adoption of...

Función de la legislatura en los procesos presupuestarios »

Volume/Issue: 2010/4

Series: Technical Notes and Manuals

Author(s): Ian Lienert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 January 2013

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781475570236.005

ISBN: 9781475570236

Esta nota1 trata las siguientes cuestiones principales: ¿En qué momento del ciclo presupuestario debería participar el parlamento? ¿Qué aspectos aprueba normalmente el parlamento, a diferencia de los aspectos q...

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...

A Template for Analyzing and Projecting Labor Market Indicators »

Volume: 12

Series: Technical Notes and Manuals

Author(s): Ralph Chami

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 January 2013

Language: French

DOI: http://dx.doi.org/10.5089/9781475572537.005

ISBN: 9781475572537

Keywords: Employment, Labor markets, Unemployment, Labor force, labor market, unemployment rate, employment growth, unemployed, labor market outcomes, jobs

This note is a reference guide for the unemployment template, an econometric tool that allows researchers to analyze and project labor market indicators for any country with sufficient data coverage. Section I expl...

A Template for Analyzing and Projecting Labor Market Indicators »

Series: Technical Notes and Manuals

Author(s): Ralph Chami

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 January 2013

Language: Arabic

DOI: http://dx.doi.org/10.5089/9781475536782.005

ISBN: 9781475536782

Keywords: labor market, unemployment rate, employment growth, unemployed, labor market outcomes, jobs, unemployment rates, labor market indicators, labor force projections, employment intensity

This note is a reference guide for the unemployment template, an econometric tool that allows researchers to analyze and project labor market indicators for any country with sufficient data coverage. Section I expl...

A Template for Analyzing and Projecting Labor Market Indicators »

Series: Technical Notes and Manuals

Author(s): Ralph Chami

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 January 2013

Language: Russian

DOI: http://dx.doi.org/10.5089/9781475565041.005

ISBN: 9781475565041

Keywords: labor market, unemployment rate, employment growth, unemployed, labor market outcomes, jobs, unemployment rates, labor market indicators, labor force projections, employment intensity

This note is a reference guide for the unemployment template, an econometric tool that allows researchers to analyze and project labor market indicators for any country with sufficient data coverage. Section I expl...

Reforma de las leyes del sistema presupuestario »

Volume/Issue: 2010/1

Series: Technical Notes and Manuals

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 November 2012

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781475595956.005

ISBN: 9781475595956

Keywords: ley de presupuesto, presupuesto anual, sistema presupuestario, reglas fiscales, auditoría externa, ejecución presupuestaria, deuda pública, sistemas presupuestarios, ley del sistema presupuestario, fondos extrapresupuestarios

Los departamentos del FMI elaboran Notas Técnicas y Manuales para ampliar la divulgación de su asesoramiento en materia de asistencia técnica. Estos documentos presentan recomendaciones y pautas generales, algunas...

A Template for Analyzing and Projecting Labor Market Indicators »

Volume: 12

Series: Technical Notes and Manuals

Author(s): Ralph Chami

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 September 2012

DOI: http://dx.doi.org/10.5089/9781475522051.005

ISBN: 9781475522051

Keywords: labor market, unemployment rate, employment growth, unemployed, labor market outcomes, jobs, unemployment rates, labor market indicators, labor force projections, employment intensity

This note is a reference guide for the unemployment template, an econometric tool that allows researchers to analyze and project labor market indicators for any country with sufficient data coverage. Section I expl...

Transición a la contabilidad en base de devengo »

Volume: 09

Series: Technical Notes and Manuals

Author(s): Abdul Khan , and Stephen Mayes

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 May 2012

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781475504385.005

ISBN: 9781475504385

Este número de la serie de notas técnicas y manuales aborda las siguientes preguntas fundamentales: 1. ¿Qué es la contabilidad en base devengado? ¿Cuáles son las razones para pasar de la contabilidad en base caja...

La Cuenta Única de Tesorería : Una herramienta esencial para la gestión de tesorería del gobierno »

Volume: 11

Series: Technical Notes and Manuals

Author(s): Israel Fainboim Yaker , and Sailendra Pattanayak

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 March 2012

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781475504453.005

ISBN: 9781475504453

En este número de la serie de Notas Técnicas y Manuales se abordan los siguientes temas: 1. Se examinan los problemas que se derivan de la aplicación de mecanismos bancarios fragmentados para las operaciones del go...

Gestión del riesgo operacional y planificación de la continuidad de las operaciones para tesorerías estatales modernas »

Volume: 11

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 March 2012

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781475504378.005

ISBN: 9781475504378

Las Notas Técnicas y Manuales son preparados por los departamentos del FMI con el fin de difundir sus recomendaciones de asistencia técnica entre una audiencia más amplia. Estos estudios presentan recomendaciones y...

Clasificación presupuestaria »

Volume/Issue: 2009/6

Series: Technical Notes and Manuals

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 December 2011

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781475510171.005

ISBN: 9781475510171

Keywords: clasificación presupuestaria, gastos, sistema de clasificación de presupuesto de gasto, gestión financiera pública, gestión financiera, gastos en reducción de la pobreza, gasto público, estadísticas de finanzas públicas, finanzas públicas, clasificación del gasto

Los departamentos del FMI elaboran Notas Técnicas y Manuales para ampliar la divulgación de su asesoramiento en materia de asistencia técnica. Estos documentos presentan recomendaciones y pautas generales, algunas...

Operational Risk Management and Business Continuity Planning for Modern State Treasuries »

Volume: 11

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 November 2011

DOI: http://dx.doi.org/10.5089/9781475504705.005

ISBN: 9781475504705

Keywords: business continuity, disaster recovery, business continuity and disaster recovery plan, operational risk, operational risk management, treasury operations, business, information, commercial banks

This technical note and manual addresses the following main issues: 1. What is operational risk management and how this should be applied to treasury operations. 2. What is business continuity and disaster reco...

Chart of Accounts : A Critical Element of the Public Financial Management Framework »

Volume: 11

Series: Technical Notes and Manuals

Author(s): Sailendra Pattanayak , and Julie Cooper

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 October 2011

DOI: http://dx.doi.org/10.5089/9781475510218.005

ISBN: 9781475510218

Keywords: Financial management, Public finance, chart of accounts, budget management, accounting, reporting, information system, IFMIS, budget classification, accounts

This technical note and manual (TNM) addresses the following main issues: Discusses the purpose of a chart of accounts and its importance in public financial management Discusses stakeholder needs in a typical...