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Kingdom of the Netherlands—Netherlands: Report on the Observance of Standards and Codes (ROSC) Fiscal Transparency Module
Author:
International Monetary Fund
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Series:
IMF Staff Country Reports
Volume/Issue:
Volume 2006: Issue 124
Language:
English
Publication Date:
27 Mar 2006
DOI:
https://doi.org/10.5089/9781451829532.002
ISBN:
9781451829532
ISSN:
1934-7685
Pages:
63
Keywords:
ISCR; CR; ceiling; deficit; central government; government; final accounts; term of office; budget year; fiscal policy; annual budget; debt management; accounting system; Budget planning and preparation; Tax expenditures; Fiscal accounting and reporting; Budget execution and treasury management
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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.
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Cover IMF Staff Country Reports
IMF Staff Country Reports
ISSN:
1934-7685
Publisher:
International Monetary Fund