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Business and Economics > Budgeting

You are looking at 1 - 7 of 7 items for :

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Cover IMF Working Papers
Western Hemisphere: A Survey of Gender Budgeting Efforts
Lucía Pérez Fragoso
and
Corina Rodríguez Enríquez
Gender budgeting is an approach to fiscal policy and administration that integrates considerations of women’s equality and advancement into the budget. Latin American countries have undertaken diverse gender budgeting initiatives, most of them addressing public expenditures. This paper surveys and assesses some key initiatives, including those in Mexico, Mexico City, Ecuador, Bolivia, and El Salvador, and briefly summarizes others. The five key initiatives offer different perspectives on how countries approach gender budgeting. We find that these initiatives are contributing to the reduction of gender inequality and the advancement of women in Latin America, though there is scope to strengthen them.
Keywords:
WP; civil society; government administration; federal budget; government institution; fiscal policies; Gender budgeting; fiscal policy and administration; Latin America; gender inequality; national budget; child benefit; spending area; executive branch; public finance; government machinery; Women; Budget planning and preparation; Central America
Cover IMF Staff Country Reports
Bolivia: Evaluación de la transparencia fiscal
International Monetary Fund. Fiscal Affairs Dept.
Bolivia: Evaluación de la transparencia fiscal
Keywords:
ISCR; CR; financial system; fiscal year; central bank; public finance
Cover IMF Staff Country Reports
Bolivia: Fiscal Transparency Assessment
International Monetary Fund. Fiscal Affairs Dept.
This paper elaborates Bolivia’s fiscal transparency assessment report. The purpose of this IMF report is to facilitate countries in analyzing the fiscal situation through the appropriate basic, good, and advanced practices to identify which areas might benefit from reforms. These reforms intend to improve the coverage, opportunity, and quality of the macrofiscal information. The IMF report suggests that the issues merited improvements are related to the nonpreparation of audited annual consolidated financial statements of the central government and the absence of estimates and reports on tax expenditure.
Keywords:
ISCR; CR; financial system; fiscal year; central bank; public finance; capital expenditure; annual budget; sensitivity analysis; Budget planning and preparation; Public sector; Financial statements; Global
Cover IMF Staff Country Reports
Bolivia: Sixth Review Under the Stand-By Arrangement and Requests for Modification and Waiver of Nonobservance and Applicability of Performance Criteria, Rephasing, and Reduction of Access
International Monetary Fund
The staff report for the Sixth Review under the Stand-By Arrangement and Requests for Waiver of Performance Criteria on Bolivia highlights economic developments and preliminary macroeconomic framework. The economy is characterized by a number of vulnerabilities that require policy vigilance. These include a highly dollarized financial system subject to deposit runs and a fiscal position sensitive to revenue/expenditure-sharing arrangements between the central and subnational governments. Policies to ensure continued macroeconomic stability will provide continuity and a framework for sound policy action by the successor government.
Keywords:
ISCR; CR; budget proposal; draft law; proposal; draft budget framework law; budget constraint; financial system deposit; program inflation target; hydrocarbon revenue; Government debt management; Public sector; Credit; Currencies
Cover Alivio de la deuda para los países de bajo ingreso
Alivio de la deuda para los países de bajo ingreso
Iniciativa reforzada para los países pobres muy endeudados
Mr. Kamau Thugge
and
Mr. Anthony R. Boote

Abstract

Este folleto describe la iniciativa que emprendieron el FMI y el Banco Mundial en 1996 para abordar de manera integral la carga global de la deuda de determinados países pobres muy endeudados (PPME) que estaban aplicando programas de ajuste y reforma con el respaldo de ambas instituciones. El objetivo de esta Iniciativa es reducir la deuda de estos países a niveles sostenibles de modo que puedan cumplir con sus obligaciones corrientes y futuras de servicio de la deuda sin comprometer indebidamente su crecimiento económico. Este folleto describe los fundamentos y las principales características de la Iniciativa, según fue concebida originalmente en 1996, y su implementación hasta el cuarto trimestre de 1999, que culminó en la aprobación a finales de ese año de la Iniciativa Reforzada para los PPME, cuya finalidad es suministrar un alivio de la deuda más profundo y más rápido a un mayor número de países. La Iniciativa Reforzada para los PPME también busca asegurar que el alivio de la deuda esté integrado en una estrategia de reducción de la deuda de alcance más general, formulada con una participación de amplia base y adaptada a las circunstancias de cada país.

Keywords:
PAM; IMF board; debt; NPV; IMF's share; HIPCs
Cover Debt Relief for Low-Income Countries
Debt Relief for Low-Income Countries
The Enhanced HIPC Initiative
Mr. Kamau Thugge
and
Mr. Anthony R. Boote

Abstract

This pamphlet describes the IMF-World Bank initiative begun in 1996 to address in a comprehensive manner the overall debt burden of eligible heavily indebted poor countries (HIPCs) pursuing programs of adjustment and reform supported by the two organizations. The aim of the Initiative is to reduce these countries debt to sustainable levels so that they can meet current and future debt service obligations without unduly compromising growth. This pamphlet describes the rationale for and the main features of the Initiative as it was originally conceived in 1996 and its implementation through the fall of 1999, which culminated in the approval of an enhanced HIPC Initiative in late 1999 that is aimed at providing deeper and more rapid debt relief to a larger number of countries. The enhanced HIPC Initiative also seeks to ensure that debt relief is integrated into a comprehensive poverty reduction strategy that is developed with broad-based participation and tailored to the country's circumstances.

Keywords:
PAM; IMF board; debt; NPV; IMF's share; HIPCs; HIPCs need; executive boards of the World Bank; World Bank's share; Debt burden; Debt relief; Debt reduction; Debt sustainability; Sub-Saharan Africa
Cover Debt Relief for Low-Income Countries
Debt Relief for Low-Income Countries
The HPIC initiative (Revised 1997)
International Monetary Fund

Abstract

This paper describes the Heavily Indebted Poor Countries (HIPC) Initiative and suggests that it should enable HIPCs to exit from the debt-rescheduling process. It argues that implementation of the Initiative should eliminate debt as an impediment to economic development and growth and enable HIPC governments to focus on the difficult policies and reforms required to remove the remaining impediments to achieving sustainable development. The paper describes the implementation of the Initiative through the end of September 1998.

Keywords:
PAM; debt; HIPC Initiative; net present value; NPV; debt-to-exports ratio; debt-service obligation; IDA assistance; IMF claim; pamphlet series; windows of the IMF; Debt relief; Debt burden; Debt reduction; Debt service; Sub-Saharan Africa; NPV reduction; debtor country; debt-service reduction option; debt-service-reduction option; debt service due; debt-service difficulty