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Islamic Republic of Iran: Report on the Observance of Standards and Codes-Fiscal Transparency Module
Author:
International Monetary Fund
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Series:
IMF Staff Country Reports
Volume/Issue:
Volume 2002: Issue 267
Language:
English
Publication Date:
10 Dec 2002
DOI:
https://doi.org/10.5089/9781451818994.002
ISBN:
9781451818994
ISSN:
1934-7685
Pages:
23
Keywords:
ISCR; CR; formulation process; maintaining government bank accounts; lending activity; pricing policy; government regulation; accounting system; internal audit; Budget planning and preparation; Fiscal accounting and reporting; Public sector; Central government spending; Global
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This report assesses the Observance of Standards and Codes on Fiscal Transparency for the Islamic Republic of Iran. Since the enactment of the five-year Development Plan covering 2000–04, the authorities have taken a number of steps to enhance fiscal transparency, especially with respect to the budget process. Important recent actions include eliminating implicit exchange rate subsidies, budgetizing other implicit subsidies including those associated with price controls, and adopting contemporary budget classification standards. The audit framework for the public sector has a robust legal framework and follows international auditing standards.
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Cover IMF Staff Country Reports
IMF Staff Country Reports
ISSN:
1934-7685
Publisher:
International Monetary Fund