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Middle East and Central Asia > Yemen, Republic of

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  • Tax administration and procedure x
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Cover Technical Notes and Manuals
A Framework for Monitoring of and Reporting for External Project Loans in Developing Countries
Emre Balibek
,
Guy T Anderson
, and
Kieran McDonald
To produce timely and accurate debt reports at the central government level, it is essential to have a sound legal, administrative, and operational framework in place for debt data compilation, reconciliation, accounting, monitoring, and reporting. This note focuses on the arrangements for external project-based debt, which present distinctive challenges in debt reporting particularly in low-income and developing countries. The discussion complements existing literature and guidance on debt transparency by focusing on stages prior to the production of debt reports. The note also identifies the links between the management of project loans and other public financial management (PFM) processes, such as public investment management, budget preparation, fiscal and financial reporting. It shows that a comprehensive approach that considers these linkages can improve efficiency and transparency in fiscal and debt management. Although the focus is on the central government’s debt obligations, the ideas can be extended to cover government-guaranteed loans and public sector debt in general.
Keywords:
public debt management; public debt transparency; debt reporting; fiscal transparency; external debt; project loans; public investment management; maturity status template; debt transparency; core loan term; IMF Library; loan disbursement advice; Government debt management; Loans; Debt service; Global
Cover Ieo Evaluation Report IMF Technical Assistance 2005
Ieo Evaluation Report IMF Technical Assistance 2005
International Monetary Fund. Independent Evaluation Office

Abstract

This evaluation examines the technical assistance (TA) provided by the IMF to its member countries. The evaluation is based on desk reviews of a broad sample of countries, analyses of cross-country data on TA, six in-depth country case studies, reviews of past evaluations, and interviews with IMF staff and other stakeholders. The objective of the IMF TA is to contribute to the development of the productive resources of member countries by enhancing the effectiveness of economic policy and financial management.

Keywords:
IEOR; IEO; IMF TA; TA activity; TA priority; TA resource; IMF TA activity; Tax administration core functions; Civil service; Commercial banks; Tax collection; Global; Sub-Saharan Africa; Europe; West Africa; Baltics; Asia and Pacific; Financial Sector Assessment Program
Cover Evaluation of the Technical Assistance Provided by the International Monetary Fund
Evaluation of the Technical Assistance Provided by the International Monetary Fund
International Monetary Fund. Independent Evaluation Office

Abstract

Technical assistance is one of the key services provided by the IMF to member countries—particularly lower income countries. It covers a wide set of activities, from technical assistance to support IMF policy advice to longer-term assistance to support countries’ institutional development. This evaluation report examines the relevance and effectiveness of IMF technical assistance, and derives recommendations for both IMF management and the Executive Board.

Keywords:
IEOR; IEO; TA; IMF TA; TA resource; TA activity; preparing TA mission; TA papers; Tax administration core functions; Civil service; Tax collection; Commercial banks; Global; Sub-Saharan Africa; Africa; Europe; Baltics; TA delivery; TA priority; IMF TA activity; Financial Sector Assessment Program; Asia and Pacific
Cover IMF Staff Papers
IMF Staff papers: Volume 35 No. 1
International Monetary Fund. Research Dept.
A central proposition regarding effects of different mechanisms of fi-nancing public expenditures is that, under specific circumstances, it makes no difference to the level of aggregate demand if the government finances its outlays by debt or taxation. This so-called Ricardian equivalence states that, for a given expenditure path, substitution of debt for taxes does not affect private sector wealth and consumption. This paper provides a model illustrating the implications of Ricardian equivalence, surveys the litera-ture, considers effects of relaxing the basic assumptions, provides a frame-work to study implications of various extensions, and critically reviews recent empirical work on Ricardian equivalence.
Keywords:
SP; primary-commodity-exporting country; commodity price; Kähkönen hold; liberalization program; Laursen-Metzler effect; Exchange rates; Real exchange rates; Consumption; Dollarization; Income tax systems; Middle East; Sub-Saharan Africa; Central America; North Africa; Southern Europe; Global; exchange rate variability