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Fiscal Rules: Coping with Revenue Volatility in Lesotho and Swaziland

Fiscal Rules: Coping with Revenue Volatility in Lesotho and Swaziland »

Source: Fiscal Rules : Coping with Revenue Volatility in Lesotho and Swaziland

Volume: 17

Series: Departmental Papers / Policy Papers

Author(s): Jiro Honda , Manabu Nose , Cesar Sosa Padilla , Jose L. Torres , Murna Morgan , Fernando Im , and Natalia Koliadina

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 September 2017

ISBN: 9781484309575

Keywords: Fiscal analysis, Fiscal management, Fiscal policy, Fiscal sector, Fiscal data, Fiscal framework, Fiscal rules, Fiscal rules and institutions

Over the past decade, Lesotho and Swaziland have faced significant volatility in their fiscal revenues, owing to highly unstable Southern African Customs Union (SACU) receipts. Based on model analysis, this paper e...

Understanding Revenue Administration: Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Understanding Revenue Administration: Results from the Second Survey of the Revenue Administration - Fiscal Information Tool »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Volume: 17

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

This paper presents the results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. Notwithstanding reg...

Chapter 1. Policy Challenges and Constraints

Chapter 1. Policy Challenges and Constraints »

Source: Fiscal Rules : Coping with Revenue Volatility in Lesotho and Swaziland

Series: Departmental Papers / Policy Papers

Author(s): Jiro Honda , Manabu Nose , Cesar Sosa Padilla , Jose L. Torres , Murna Morgan , Fernando Im , and Natalia Koliadina

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 September 2017

ISBN: 9781484309575

Keywords: Fiscal analysis, Fiscal management, Fiscal policy, Fiscal sector, Fiscal data, Fiscal framework, Fiscal rules, Fiscal rules and institutions

Policy Challenges Associated with SACU Revenues SACU revenues have been a sizable but volatile source of revenue for Lesotho and Swaziland (Table 1). Under the SACU a...

Chapter 2. Addressing Fiscal Policy Volatility in Lesotho and Swaziland

Chapter 2. Addressing Fiscal Policy Volatility in Lesotho and Swaziland »

Source: Fiscal Rules : Coping with Revenue Volatility in Lesotho and Swaziland

Series: Departmental Papers / Policy Papers

Author(s): Jiro Honda , Manabu Nose , Cesar Sosa Padilla , Jose L. Torres , Murna Morgan , Fernando Im , and Natalia Koliadina

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 September 2017

ISBN: 9781484309575

Keywords: Fiscal analysis, Fiscal management, Fiscal policy, Fiscal sector, Fiscal data, Fiscal framework, Fiscal rules, Fiscal rules and institutions

Can Fiscal Rules Help? This section explores possible impacts of fiscal rules to ensure fiscal and external stability in the short term and welfare benefits of fiscal...

Chapter 3. From Discretionary to a Rules-Based Fiscal Policy Framework

Chapter 3. From Discretionary to a Rules-Based Fiscal Policy Framework »

Source: Fiscal Rules : Coping with Revenue Volatility in Lesotho and Swaziland

Series: Departmental Papers / Policy Papers

Author(s): Jiro Honda , Manabu Nose , Cesar Sosa Padilla , Jose L. Torres , Murna Morgan , Fernando Im , and Natalia Koliadina

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 September 2017

ISBN: 9781484309575

Keywords: Fiscal analysis, Fiscal management, Fiscal policy, Fiscal sector, Fiscal data, Fiscal framework, Fiscal rules, Fiscal rules and institutions

Groundwork for Successful Fiscal Rules The experiences of countries with fiscal rules suggest that their success depends on their design, and on legislative and insti...

Chapter 4. Conclusion

Chapter 4. Conclusion »

Source: Fiscal Rules : Coping with Revenue Volatility in Lesotho and Swaziland

Series: Departmental Papers / Policy Papers

Author(s): Jiro Honda , Manabu Nose , Cesar Sosa Padilla , Jose L. Torres , Murna Morgan , Fernando Im , and Natalia Koliadina

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 September 2017

ISBN: 9781484309575

Keywords: Fiscal analysis, Fiscal management, Fiscal policy, Fiscal sector, Fiscal data, Fiscal framework, Fiscal rules, Fiscal rules and institutions

Under the current SACU arrangement, Lesotho and Swaziland have faced significant volatility in their revenues, largely owing to highly volatile SACU receipts. A significant decline in these reve...

Introduction

Introduction »

Source: Fiscal Rules : Coping with Revenue Volatility in Lesotho and Swaziland

Series: Departmental Papers / Policy Papers

Author(s): Jiro Honda , Manabu Nose , Cesar Sosa Padilla , Jose L. Torres , Murna Morgan , Fernando Im , and Natalia Koliadina

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 September 2017

ISBN: 9781484309575

Keywords: Fiscal analysis, Fiscal management, Fiscal policy, Fiscal sector, Fiscal data, Fiscal framework, Fiscal rules, Fiscal rules and institutions

Managing fiscal revenue volatility is a serious policy challenge for many countries. Over the past decade, Lesotho and Swaziland have faced significant revenue volatility, largely owing to highl...

Chapter 1. Introduction

Chapter 1. Introduction »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

RA-FIT is a survey-based data-gathering initiative designed to collect revenue administration information. The data gathered include both quantitative and qualitative information and encompass a mixture of b...

Chapter 2. The RA-FIT Round 2 Survey

Chapter 2. The RA-FIT Round 2 Survey »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

For effective performance management, both within and among organizations, basic data are required to measure performance and to understand the context within which revenue administrations are performing. Ga...

Chapter 3. Institutional Arrangements

Chapter 3. Institutional Arrangements »

Source: Understanding Revenue Administration : Results from the Second Survey of the Revenue Administration - Fiscal Information Tool

Series: Departmental Papers / Policy Papers

Author(s): Duncan Cleary

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 2017

ISBN: 9781484301913

Keywords: Fiscal management, Fiscal sector, Fiscal transparency, Fiscal reporting, Revenue administration, RA-FIT

This section of the publication deals with the governance structures of revenue administrations, autonomy, transparency, capital and operating budgets, outsourcing, and Information Technology (IT) arrangemen...