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Belgium

Belgium »

Source: Belgium : Report on Observance of Standards and Codes: Fiscal Transparency Module

Volume/Issue: 2008/116

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 April 2008

ISBN: 9781451803297

Keywords: budget process, budget documents, budget documentation, fiscal policy, internal audit

The basic government finance processes are supported by a sound institutional and legal framework. Fiscal information is provided through regular publications and extensive use of the internet. Finally, audit proce...

United States

United States »

Source: United States : Report on Observance of Standards and Codes-Fiscal Transparency

Volume/Issue: 2003/243

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 August 2003

ISBN: 9781451839555

Keywords: budget process, fiscal transparency, fiscal policy, budget resolution, budget act

This paper analyzes the Report on the Observance of Standards and Codes on fiscal transparency for the United States. It assesses fiscal transparency practices in the United States against the requirements of the I...

Transparency in Government Operations

Transparency in Government Operations »

Series: Occasional Papers

Author(s): George Kopits , and J. Craig

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 1998

DOI: http://dx.doi.org/10.5089/9781557756978.084

ISBN: 9781557756978

Keywords: fiscal transparency, fiscal policy, quasi-fiscal activities, fiscal activities, budget process

Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its A...

Japan

Japan »

Source: Japan : Report on Observance of Standards and Codes-Fiscal Transparency Module-Update

Volume/Issue: 2004/262

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 August 2004

ISBN: 9781451820638

Keywords: fiscal policy, government expenditure, budget negotiations, budget preparation process

This paper presents an update to Report on the Observance of Standards and Codes (ROSC)-Fiscal Transparency Module for Japan. Under the Fiscal Investment and Loan Program (FILP) reform initiated in 2001, the size o...

Indonesia

Indonesia »

Source: Indonesia : Report on Observance of Standards and Codes: Fiscal Transparency Module

Volume/Issue: 2006/330

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 September 2006

ISBN: 9781451818390

Keywords: fiscal policy, budget process, budget law, contingent liabilities, Staff Report,

The abstract summarizes the Report on Observance of Standards and Codes and Fiscal Transparency Module of Indonesia. It highlights that a strategy for improving transparency and strengthening fiscal management shou...

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...

Appendix I Transparency in Institutions and Behavior

Appendix I Transparency in Institutions and Behavior »

Source: Transparency in Government Operations

Series: Occasional Papers

Author(s): George Kopits , and J. Craig

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 1998

ISBN: 9781557756978

Keywords: fiscal transparency, fiscal policy, quasi-fiscal activities, fiscal activities, budget process

Transparency in government behavior is reflected mainly in the structure and functions of the public sector, and particularly in the budget process, tax treatment, financing operations, and regulatory mechan...

Appendix II Transparency in Public Accounts

Appendix II Transparency in Public Accounts »

Source: Transparency in Government Operations

Series: Occasional Papers

Author(s): George Kopits , and J. Craig

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 1998

ISBN: 9781557756978

Keywords: fiscal transparency, fiscal policy, quasi-fiscal activities, fiscal activities, budget process

Transparency in the measurement of government transactions, ownership, and obligations rests on a set of basic attributes: institutional coverage, recording basis, valuation, and classification of flows and...

Appendix III Transparency in Indicators and Projections

Appendix III Transparency in Indicators and Projections »

Source: Transparency in Government Operations

Series: Occasional Papers

Author(s): George Kopits , and J. Craig

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 1998

ISBN: 9781557756978

Keywords: fiscal transparency, fiscal policy, quasi-fiscal activities, fiscal activities, budget process

Building on the discussion of measurement issues, this appendix focuses on the transparency of summary indicators of fiscal policy and performance, as well as of projections of fiscal aggregates. It does not...

Appendix IV Selected Country Experiences

Appendix IV Selected Country Experiences »

Source: Transparency in Government Operations

Series: Occasional Papers

Author(s): George Kopits , and J. Craig

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 1998

ISBN: 9781557756978

Keywords: fiscal transparency, fiscal policy, quasi-fiscal activities, fiscal activities, budget process

This appendix summarizes the experiences of selected countries in several regions of the IMF’s membership. Although none of the countries selected is necessarily to be regarded as a model of fiscal transpare...