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Revenue Administration

Revenue Administration »

Source: Revenue Administration : A Toolkit for Implementing a Revenue Authority

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Maureen Kidd , and William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 May 2010

ISBN: 9781455277452

Keywords: Governance, Revenue Authority, revenue administration, tax compliance, autonomy in tax administration, accountability, tax, customs, revenue, ra

This technical note presents a toolkit for implementing a revenue authority. This toolkit is a guide with a series of operational modules designed to assist countries when they implement a 'revenue authority' to ad...

Revenue Administration

Revenue Administration »

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

Volume: 2010

Series: Technical Notes and Manuals

Author(s): William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 June 2010

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...

Central Bank Legal Frameworks in the Aftermath of the Global Financial Crisis1

Central Bank Legal Frameworks in the Aftermath of the Global Financial Crisis1 »

Source: Central Bank Legal Frameworks in the Aftermath of the Global Financial Crisis

Volume/Issue: 2017/101

Series: IMF Working Papers

Author(s): Ashraf Khan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2017

ISBN: 9781475595802

Keywords: Financial crisis, Financial stability, Governance, Central banking, law, financial supervision, independence, autonomy, monetary policy, International Relations and International Political Economy: General

Drawing on the 2016 update of the IMF's Central Bank Legislation Database, this paper examines differences in central bank legal frameworks before and after the Global Financial Crisis. Examples from select countri...

Safeguards Assessment - 2017 Update

Safeguards Assessment - 2017 Update »

Source: Safeguards Assessment - 2017 Update

Volume/Issue: 2017/056

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 October 2017

ISBN: 9781498346306

Keywords: Central bank legislation, Central banks, Central bank autonomy, Central bank governance, Bank liquidity, central bank, safeguard, policy review, audit, legal reform

activity remained consistent with recent years. 21 assessments were completed during the update period (September 2015-April 2017) and five were in progress at the end of the period. Activity continues to average a...

Safeguards Assessments - Review of Experience

Safeguards Assessments - Review of Experience »

Source: Safeguards Assessments - Review of Experience

Volume/Issue: 2005/028

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 March 2005

ISBN: 9781498331678

Keywords: Central banks, Central bank autonomy, Central bank operations, Central bank governance, Central banking and monetary issues, fund arrangement, EPCA, central bank, safeguard, external auditor

The safeguards assessments policy was introduced in March 2000 to provide reasonable assurance that central banks have adequate financial control systems in place to manage their resources and Fund disbursements. T...

Safeguards Assessments - 2013 Update

Safeguards Assessments - 2013 Update »

Source: Safeguards Assessments - 2013 Update

Volume/Issue: 2013/062

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2013

ISBN: 9781498341226

Keywords: Central banks, Financial year, Governance, Risk management, Safeguards assessments policy, Central bank governance, Central bank autonomy, Central banking, Central bank role, central bank

The safeguards policy, introduced in 2000, is designed to reduce the risks of misuse of Fund resources and misreporting of program monetary data to the Fund. It supports the Fund's approach to prudent lending and c...

Safeguards Assessments - 2014 Update

Safeguards Assessments - 2014 Update »

Source: Safeguards Assessments - 2014 Update

Volume/Issue: 2014/026

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 May 2014

ISBN: 9781498342780

Keywords: Central banks, Corporate governance, Financial year, Risk management, Safeguards assessments policy, Central bank governance, Central bank autonomy, Central banking, Financial management information systems, safeguard

The safeguards policy aims to mitigate the potential risks of misuse of resources, including Fund resources, and misreporting of program monetary data. The policy, introduced in 2000, is an integral part of the Fun...

Safeguards Assessments - 2011 Update

Safeguards Assessments - 2011 Update »

Source: Safeguards Assessments - 2011 Update

Volume/Issue: 2011/075

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 September 2011

ISBN: 9781498338462

Keywords: Central banks, Euro Area, Europe, External auditors, Governance, Monetary operations, Risk management, Safeguards assessments policy, Central bank autonomy, Central bank governance

Under the Fund's safeguards policy introduced in 2000, assessments of central banks are carried out for countries seeking financing from the IMF. They are part of the Fund's approach to prudent lending and compleme...

Safeguards Assessments - 2012 Update

Safeguards Assessments - 2012 Update »

Source: Safeguards Assessments - 2012 Update

Volume/Issue: 2012/077

Series: Policy Papers

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 August 2012

ISBN: 9781498339919

Keywords: Central banks, Financial year, Governance, Risk management, Safeguards assessments policy, Central bank capital, Central bank autonomy, Central bank accounting, Central bank governance, central bank

The safeguards policy was introduced in 2000 to reduce the risks of misuse of Fund resources and misreporting of program monetary data to the Fund. It supports the Fund's approach to prudent lending and complements...

Safeguards Assessments - Review of Experience

Safeguards Assessments - Review of Experience »

Source: Safeguards Assessments - Review of Experience

Volume/Issue: 2010/104

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 November 2010

ISBN: 9781498337199

Keywords: Central banks, External auditors, General Resources Account, Governance, Members, Safeguards assessments policy, Use of Fund resources, Central bank operations, Central bank accountability, Central bank autonomy

This paper presents the Fund's net income outcome for FY 2010. The actual outcomes in this paper follow the closing of the Fund's accounts for the financial year and completion of the FY 2010 external audit conduct...