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Business and Economics > Budgeting

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Cover Policy Papers
Review of The Fund’s Capacity Development Strategy—Background Papers
International Monetary Fund. Institute for Capacity Development
This supplement includes five background papers and provides background information on various aspects of capacity development (CD) for the main Board paper, Review of the Fund’s Capacity Development Strategy—Towards a More Flexible, Integrated, and Tailored Model. It is divided into five sections, each consisting of a different background paper. The five sections cover (1) CD Delivery Modalities; (2) Evaluation and Impact; (3) Regional Capacity Development Centers and Field Presence; (4) HR Policies; and (5) Mapping the Fund’s Position vis-à-vis Other CD Providers.
Keywords:
Capacity Development; Technical Assistance; Training; Institution; Priorities; Evaluation; Impact; Field Presence; Regional Capacity Development Training Center; CD Strategy Review; CD department; CD provider; delivery modality; CD staffing model; RCDC CD Delivery; Anti-money laundering and combating the financing of terrorism (AML/CFT); Comparative advantage; Training and development in revenue administration; Global; South America; Asia and Pacific; Sub-Saharan Africa; Maghreb
Cover IMF How To Notes
Tax Expenditure Reporting and Its Use in Fiscal Management: A Guide for Developing Economies
International Monetary Fund. Fiscal Affairs Dept.
This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and emerging market economies, where the use of such accounts is in its infancy because of data constraints, insufficient human and financial resources, and weak fiscal institutions. Most developing economies, more-over, do not have tax policy units in their Ministry of Finance to provide analytical support to the govern¬ment and legislature that integrates all revenue policy aspects. As a result, the tax policy framework can be fragmented: line ministries compete in the provision of sectoral tax incentives, but do not report on their cost. The note is organized as follows. The second section outlines the role that tax expenditure measurement and reporting can play in fiscal management. The third section provides a step-by-step approach on how tax expenditure accounts can be built, with emphasis on data, methods and models, and institutional requirements. The section is concerned primarily with the direct cost of tax expenditures—that is, the revenue forgone because of them. It does not deal with their indirect costs, which could include economic efficiency losses and additional tax administration resources, and it does not address assessment of the benefits of tax expenditures. The fourth summarizes the current sta¬tus of tax expenditure reporting in developing econo¬mies, with some reference to advanced economies. The last section concludes.
Keywords:
FADHTN; HTN; tax expenditure; expenditure estimate; accounting exercise; cost estimate; outlay expenditure; value-added tax; property tax; progressive tax; tax burden; Tax expenditures; Income tax systems; Value-added tax; Income and capital gains taxes; Personal income tax; Africa
Cover IMF How To Notes
Tax Expenditure Reporting and Its Use in Fiscal Management: A Guide for Developing Economies
International Monetary Fund. Fiscal Affairs Dept.
This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and emerging market economies, where the use of such accounts is in its infancy because of data constraints, insufficient human and financial resources, and weak fiscal institutions. Most developing economies, more-over, do not have tax policy units in their Ministry of Finance to provide analytical support to the govern¬ment and legislature that integrates all revenue policy aspects. As a result, the tax policy framework can be fragmented: line ministries compete in the provision of sectoral tax incentives, but do not report on their cost. The note is organized as follows. The second section outlines the role that tax expenditure measurement and reporting can play in fiscal management. The third section provides a step-by-step approach on how tax expenditure accounts can be built, with emphasis on data, methods and models, and institutional requirements. The section is concerned primarily with the direct cost of tax expenditures—that is, the revenue forgone because of them. It does not deal with their indirect costs, which could include economic efficiency losses and additional tax administration resources, and it does not address assessment of the benefits of tax expenditures. The fourth summarizes the current sta¬tus of tax expenditure reporting in developing econo¬mies, with some reference to advanced economies. The last section concludes.
Keywords:
FADHTN; HTN; tax expenditure; expenditure estimate; accounting exercise; cost estimate; outlay expenditure
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 Gestión financiera pública en América Latina
Gestión financiera pública en América Latina
La clave de la eficiencia y la transparencia

Abstract

La eficiencia, la eficacia y la transparencia de la gestión financiera pública en América Latina son fundamentales para la supervisión de los recursos públicos, la estabilidad fiscal y el desarrollo económico sostenible. En años recientes, los países de América Latina han adoptado reformas en la gestión financiera pública y han logrado muchos avances importantes; sin embargo, todavía existen retos. Este libro reúne el conocimiento y las experiencias del personal técnico del FMI y el BID y de representantes de 16 Gobiernos de la región para documentar estas reformas, y examina las experiencias y las lecciones aprendidas. Es un recurso valioso para quienes se ocupan de estos temas en la gestión financiera pública.

Keywords:
BOOK; government; country; cost; cash management
Cover Public Financial Management in Latin America
Public Financial Management in Latin America
The Key to Efficiency and Transparency

Abstract

In recent years, the countries of Latin America have embraced reforms in public financial management and have made many important advances—however, many challenges remain. This book brings together IMF and IDB staff and representatives from 16 governments in the region to document these reforms, and to examine the experiences and lessons learned. It is a valuable resource for those looking at issues in public financial management.

Keywords:
BOOK; government; country; cost; cash management; accounting system; Latin American country; cost information; central government; cost system; Treasury Single Account; Fiscal accounting and reporting; Budget planning and preparation; Accounting standards; Government debt management; Global; Caribbean; Africa; North America; Middle East; Central America; East Africa
Cover The Role of the IMF as Trusted Advisor
The Role of the IMF as Trusted Advisor
The Role of the IMF as Trusted Advisor

Abstract

The IMF carries out its mandate to foster macroeconomic stability and thereby facilitate prosperity by promoting the adoption of sound policies and international cooperation. Ultimately, the means to achieve these goals is to have Fund policy advice translated into concrete action. Key to achieving such traction is the relationship between Fund staff and member country authorities, together with the quality of the advice and members’ confidence in it. That is, the Fund needs to be seen as a trusted advisor. This evaluation examines in what circumstances the Fund is viewed as a trusted advisor to its member countries. It uses evidence gathered since 2005, but emphasizes the period since the onset of the global crisis in 2007–08. Because the concept of trusted advisor is “in the eyes of the beholder,” the evaluation derives the main attributes from country authorities themselves.

Keywords:
IEOR; IEO; country; country authorities; IEO team; country income group; program status; trusted advisor; Emerging and frontier financial markets; Macroprudential policy; Financial Sector Assessment Program; Spillovers; Personal income; Global; Asia and Pacific; policy advice; Fund's surveillance mandate; Fund closer; IMF mission chief; Fiscal stimulus; Financial sector stability; Fiscal stabilization
Cover IMF Staff Country Reports
Haiti: Selected Issues
International Monetary Fund. Western Hemisphere Dept.
Fiscal policy in Haiti should be oriented toward more developmental objectives. Steps have been taken in sustaining inclusiveness; however, the current taxation and expenditure frameworks do not completely fulfill the necessary requirements for these objectives. Inefficient public investment and lack of transparency have resulted in lower growth, lower fiscal revenue, and higher costs as well as macroeconomic imbalances, limited competitiveness, and slow economic integration. The country should take advantage of the available financial assistance and step up efforts to improve public investment quality.
Keywords:
ISCR; CR; Haiti; tax; investment framework; income tax; regards vehicle; segmented tax administration; investment program; investment efficiency; Public investment spending; Public investment and public-private partnerships (PPP); Income; Caribbean; Central America; Global
Cover Policy Papers
Framework Administered Account for Selected Fund Activities - Africa Regional Technical Assistance Center South (AFRITAC South) Subaccount
International Monetary Fund
In March 2009, the Fund established a new Framework Administered Account to administer external financial resources for selected Fund activities (the "SFA Instrument"). The financing of activities under the terms of the SFA Instrument is implemented through the establishment and operation of a subaccount within the SFA. This paper requests Executive Board approval to establish the Africa Regional Technical Assistance Center South (AFRITAC South) Subaccount (the "AFRITAC South Subaccount" or the "Subaccount") under the terms of the SFA Instrument.
Keywords:
PP; AFRITAC South Subaccount; contributor; terms and conditions; finance Subaccount; terms and conditions of the Subaccount; AFRITAC South; ex ante concurrence; contributor's consent; resources of the Subaccount; list of Subaccounts; General government spending; Anti-money laundering and combating the financing of terrorism (AML/CFT); Customs administration core functions; Trade regulations and guidelines; Africa; Southern Africa
Cover Policy Papers
Framework Administered Account for Selected Fund Activities - African Development Bank Subaccount for Selected Fund Activities
International Monetary Fund
In March 2009, the Fund established a new Framework Administered Account to administer external financial resources for Selected Fund Activities (the "SFA Instrument"). The financing of activities under the terms of the SFA Instrument is implemented through the establishment and operation of a subaccount within the SFA. This paper requests Executive Board approval to establish the African Development Bank (the “AfDB”) Subaccount for Selected Fund Activities (the “Subaccount”) under the terms of the SFA instrument.
Keywords:
PP; Liberia Macro-Fiscal Subaccount; finance Subaccount; resources of the Subaccount; financing; terms and conditions of the Subaccount; management of the Subaccount; General government spending; Anti-money laundering and combating the financing of terrorism (AML/CFT); Tax administration core functions; Investment banking; Project loans; Middle East; Central America; West Africa; East Africa; Africa