IMF Country Reports cover economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with officials of the country, is published at the option of the member.
The report on the Netherlands on the Observance of Standards and Codes discusses the fiscal transparency module and the Aide-Mémoire regarding the fiscal framework. The roles and responsibilities of and within government are, in general, clearly defined and, in many areas, the Netherlands sets best practice standards. The basic principles of the trend-based fiscal framework include the separation of tax receipts and outlays, a stable and well-defined set of expenditure rules, and use of expenditure ceilings to implement policy.