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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...

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...

Costa Rica

Costa Rica »

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

Volume/Issue: 2007/372

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 November 2007

ISBN: 9781451809671

Keywords: budget process, budgetary central government, budget documents, budget execution

This report on the Observance of Standards and Codes on Fiscal Transparency on Costa Rica analyzes open budget preparation and assurances of integrity. A number of initiatives currently under way would further adva...

Guatemala

Guatemala »

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

Volume/Issue: 2006/9

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 January 2006

ISBN: 9781451816662

Keywords: budget execution, budget process, budget documents, fiscal activities

This report provides an assessment of fiscal transparency practices in Guatemala in light of the requirements of the IMF Code of Good Practices on Fiscal Transparency. The assessment reveals that Guatemala has prog...

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...

Barbados

Barbados »

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

Volume/Issue: 2007/338

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 September 2007

ISBN: 9781451806083

Keywords: budget estimates, fiscal activities, budget process, extrabudgetary funds

This Report on the Observance of Standards and Codes assesses Fiscal Transparency for Barbados. The report reveals that Barbados has a number of good practices on fiscal transparency including a legal requirement t...

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...

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...