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Extrabudgetary Funds

Extrabudgetary Funds »

Source: Extrabudgetary Funds

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Dimitar Radev , and Richard Allen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 June 2010

ISBN: 9781455279470

Keywords: extrabudgetary fund, fiscal earmarking, agency model, budget, financial management, revenues, budget process, ebf

This technical note1 addresses the following main questions: 1. What are the definition, classification, and typology of extrabudgetary funds (EBFs)? 2. Why do EBFs exist? 3. What are the problems created by EBFs?...

Breaking the Impediments to Budgetary Reforms

Breaking the Impediments to Budgetary Reforms »

Source: Breaking the Impediments to Budgetary Reforms : Evidence from Europe

Volume/Issue: 2008/82

Series: IMF Working Papers

Author(s): Ashoka Mody , and Stefania Fabrizio

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869439

Keywords: Budget institutions, government fragmentation, government ideology, economic shocks, fiscal institutions, budget process, fiscal performance,

Under what conditions are budget institutions likely to be strengthened? We find that fiscal deficits do not help in focusing policymakers on undertaking reforms. To the contrary, the larger the deficit, the lower...

Top-Down Budgeting-An Instrument to Strengthen Budget Management

Top-Down Budgeting-An Instrument to Strengthen Budget Management »

Source: Top-Down Budgeting-An Instrument to Strengthen Budget Management

Volume/Issue: 2009/243

Series: IMF Working Papers

Author(s): Gösta Ljungman

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2009

ISBN: 9781451873900

Keywords: Top-down, budget institutions, policy prioritization, expenditure, budget process, fiscal policy, total expenditure, expenditure level,

This paper examines the rationale for a top-down approach to budget preparation and approval, and discusses some factors that have to be considered when reorienting the budget process along these lines. The paper a...

Fiscal Transparency, Fiscal Performance and Credit Ratings1

Fiscal Transparency, Fiscal Performance and Credit Ratings1 »

Source: Fiscal Transparency, Fiscal Performance and Credit Ratings

Volume/Issue: 2012/156

Series: IMF Working Papers

Author(s): Julio Escolano , and Elif Arbatli

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2012

ISBN: 9781475504477

Keywords: Sovereign Credit Ratings, fiscal performance, public debt, budget process, budget documents

This paper investigates the effect of fiscal transparency on market assessments of sovereign risk, as measured by credit ratings. It measures this effect through a direct channel (uncertainty reduction) and an indi...

Intergovernmental Relations and Fiscal Discipline

Intergovernmental Relations and Fiscal Discipline »

Source: Intergovernmental Relations and Fiscal Discipline : Between Commons and Soft Budget Constraints

Volume/Issue: 2001/65

Series: IMF Working Papers

Author(s): Guiseppe Pisauro

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2001

ISBN: 9781451848687

Keywords: fiscal federalism, soft budget constraint, bailout, budget constraint, fiscal discipline, budget process, fiscal relations, State And Local Government,

Fiscal decentralization is likely to entail a bias in the budget process toward higher public expenses and deficits. The paper reviews lessons drawn from the theoretical literature and international experience on t...

Canada

Canada »

Source: Canada : Report on the Observance of Standards and Codes-Fiscal Transparency Module

Volume/Issue: 2002/51

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 March 2002

ISBN: 9781451806946

Keywords: fiscal transparency, department of finance, budget process, accrual accounting, treasury board

This report evaluates the Observance of Standards and Codes on the Fiscal Transparency Module for Canada. Fiscal management in Canada meets the requirements of the fiscal transparency code and in a number of instan...

Revenue Forecasts as Performance Targets

Revenue Forecasts as Performance Targets »

Source: Revenue Forecasts as Performance Targets

Volume/Issue: 2005/14

Series: IMF Working Papers

Author(s): Stephan Danninger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2005

ISBN: 9781451860337

Keywords: Revenue forecast, tax administration, fiscal authority, revenue forecasting, budget preparation process, Taxation, Subsidies, and Revenue,

Budget revenue forecasts should be best estimates of expected receipts. Often they are not. This paper analyzes the rationale for overstated revenue forecasts and derives conditions for intentional biases. A theore...

Kenya

Kenya »

Source: Kenya : Poverty Reduction Strategy Paper-Joint Staff Advisory Note

Volume/Issue: 2014/74

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2014

ISBN: 9781484332788

Keywords: reduction strategy, poverty reduction strategy, budget process, financial management, vulnerable groups

This Joint Staff Advisory Note focuses on the Poverty Reduction Strategy Paper (PRSP) for Kenya. Kenya's second Medium Term Plan (MTP-2) that covers 2013-2017 seeks to build on the successes of the MTP1. It aims to...

Fiscal Consolidation in Southeastern European Countries

Fiscal Consolidation in Southeastern European Countries »

Source: Fiscal Consolidation in Southeastern European Countries : The Role of Budget Institutions

Volume/Issue: 2012/113

Series: IMF Working Papers

Author(s): Brian Olden , Duncan Last , Sami Yläoutinen , and Carla Sateriale

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2012

ISBN: 9781475503340

Keywords: Southeastern Europe, Budget Institutions, budget process, fiscal objectives, fiscal performance, public finances, National Budget, Deficit, and Debt: General, National Budget

This paper assesses the relative strengths and weaknesses of fiscal institutions in ten Southeastern European countries, using recent benchmarking methodologies developed by FAD. The assessment evaluates each count...

The Challenge of Reforming Budgetary Institutions in Developing Countries

The Challenge of Reforming Budgetary Institutions in Developing Countries »

Source: The Challenge of Reforming Budgetary Institutions in Developing Countries

Volume/Issue: 2009/96

Series: IMF Working Papers

Author(s): Richard Allen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2009

ISBN: 9781451872439

Keywords: PEFA, budget, institutions, platform approach, reform, donors, Paris Declaration, Accra Agenda for Action, budgetary institutions, financial management

The paper notes that the development of sound budgetary institutions in countries such as France, the U.K. and the U.S. has taken a very long time?200 years or more?and is still evolving. It discusses Douglass Nort...