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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...

Timor-Leste Democratic Republic Of Timor-Leste: Report on the Observance of Standards and Codes (ROSC)
Fiscal Transparency Module

Timor-Leste Democratic Republic Of Timor-Leste: Report on the Observance of Standards and Codes (ROSC) Fiscal Transparency Module »

Source: Timor-Leste : Report on Observance of Standards and Codes (ROSC)-Fiscal Transparency Module

Volume/Issue: 2010/340

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2010

ISBN: 9781455212620

Keywords: budget, budget documents, revenues, budget process, budget execution

Timor-Leste is a unitary state and has made significant progress with improving its fiscal transparency. The government has adopted a transparent, fiscally sustainable governance framework for the petroleum sector....

Toward a Framework for a Budget Law for Economies in Transition

Toward a Framework for a Budget Law for Economies in Transition »

Source: Toward a Framework for a Budget Law for Economies in Transition

Volume/Issue: 1994/149

Series: IMF Working Papers

Author(s): Bill Allan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1994

ISBN: 9781451856866

Keywords: budget law, budget management, budget legislation, budget process, financial management

This paper discusses basic principles underlying budget law and reviews key features of budget legislation in several OECD countries as a basis for development of budget legislation in economies in transition to 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...

Bangladesh

Bangladesh »

Source: Bangladesh : Report on the Observance of Standards and Codes: Fiscal Transparency Module: Update

Volume/Issue: 2005/328

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 September 2005

ISBN: 9781451979954

Keywords: fiscal reporting, public finances, budget process, financial management

This paper presents an update to the Report on the Observance of Standards and Codes (ROSC) on Fiscal Transparency for Bangladesh. The paper discusses that the authorities have implemented a number of measures reco...

Sri Lanka

Sri Lanka »

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

Volume/Issue: 2002/233

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 October 2002

ISBN: 9781451823523

Keywords: fiscal transparency, fiscal activities, public finance, budgetary funds, budget process

This report evaluates the Observance of Standards and Codes on Fiscal Transparency for Sri Lanka. Sri Lanka has achieved a substantial degree of fiscal transparency in several important areas, including the legal a...

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...

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...

Reforming the Russian Budget System

Reforming the Russian Budget System »

Source: Reforming the Russian Budget System : A Move to More Devolved Budget Management?

Volume/Issue: 2005/104

Series: IMF Working Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2005

ISBN: 9781451861235

Keywords: Budget Reform, Russia, budget management, budget institutions, budget process, budget system, Macroeconomic - Aspects of Public Finance, Macroeconomic Policy, and General Outlook, Analysis of Collective Decision-Making

The Russian federal government has recently initiated a fundamental reform of its budget system, encompassing important policy, procedural, and institutional changes. This paper reviews this reform agenda with refe...