Manual on Fiscal Transparency

Manual on Fiscal Transparency PDF

Author: International Monetary Fund. Fiscal Affairs Department

Publisher: International Monetary Fund

Published: 2001

Total Pages: 96

ISBN-13:

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In preparing the Manual, a number of points have been taken into account. First, the Code is being implemented on a voluntary basis. To promote an appreciation of the rationale for the Code, and an understanding of its fiscal transparency requirements, the Manual sets out in detail the principles and practices included in the Code. However, because of the complexity of fiscal management systems, the Manual does not provide comprehensive directions on how all the good practices are to be put in place. Instead, it contains numerous references and website addresses that can assist with the practical implementation of the Code. Second, fiscal transparency is only one aspect of good fiscal management, and care is needed to distinguish fiscal transparency from two other key aspects, namely the efficiency of fiscal policy, and the soundness of public finances. Third, diversity of institutional backgrounds and capacity constraints to improving fiscal management are clearly recognized. For this reason, the Code is not a best practice standard. Rather, it is a set of good practices that can be implemented by most countries over the medium to longer term.

Manual on Fiscal Transparency (2007)

Manual on Fiscal Transparency (2007) PDF

Author: Ms.Taryn R Parry

Publisher: International Monetary Fund

Published: 2008-08-28

Total Pages: 171

ISBN-13: 147559089X

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This series contains practical "how-to" information for economists and includes topics such as tax policy, balance of payments statistics, external debt statistics, foreign exchange reserve management, and financial sector assessment.

Manual on Fiscal Transparency, revised April 2007

Manual on Fiscal Transparency, revised April 2007 PDF

Author: International Monetary Fund

Publisher: International Monetary Fund

Published: 2007-04-20

Total Pages: 165

ISBN-13: 1498333583

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The Manual, which is a companion document to the IMF’s Code of Good Practices on Fiscal Transparency (2007), has been revised to reflect the new Code and to provide more recent examples of good practice by individual countries. The Manual expands and explains the pillars and principles of the Code and provides richer and more in-depth coverage of each good practice. Country examples are taken from Reports on Standards and Codes (ROSCs). The Manual also includes new linkages to the Guide on Resource Revenue Transparency (2007), including reporting on contracts, quasi-fiscal activities and use of public assets.

Manual on Fiscal Transparency (2007)

Manual on Fiscal Transparency (2007) PDF

Author:

Publisher: International Monetary Fund

Published: 2007-10-19

Total Pages: 168

ISBN-13:

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Provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (the Code), used by countries undertaking assessments of the transparency of their fiscal management practices (including so-called fiscal ROSCs), legislatures, civil society organizations, economists, and financial analysts. Supplemented by the revised Guide on Resource Revenue Transparency, it identifies numerous benefits from fiscal transparency, including providing citizens with information to hold governments accountable for their policy choices, informing and improving the quality of economic policy decisions, highlighting potential risks to the fiscal outlook, and easing a country's access to international capital markets.--Publisher's description.

Revised Guide on Resource Revenue Transparency

Revised Guide on Resource Revenue Transparency PDF

Author: International Monetary Fund

Publisher: International Monetary Fund

Published: 2007-04-20

Total Pages: 74

ISBN-13: 1498333575

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The Guide, which is a companion document to the IMF’s Code of Good Practices on Fiscal Transparency (2007), has been revised to reflect the new Code and to provide more recent examples of good practice by individual countries The Guide applies the good practices of the Code to the unique set of transparency issues faced by countries that derive a significant share of revenues from natural resources. It addresses issues arising both from the sheer size and volatility of such resources and the technical complexity of the transaction flows. The Guide supplements the Manual on Fiscal Transparency (2007).

Transparency in Government Operations

Transparency in Government Operations PDF

Author: Mr.J. D. Craig

Publisher: International Monetary Fund

Published: 1998-02-03

Total Pages: 50

ISBN-13: 155775697X

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Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its April and September 1996 meetings, stressed the need for greater fiscal transparency. Prompted by these concerns, this paper represents a first attempt to address many of the aspects of transparency in government operations. It provides an overview of major issues in fiscal transparency and examines the IMF's role in promoting transparency in government operations.

Guide on Resource Revenue Transparency

Guide on Resource Revenue Transparency PDF

Author: International Monetary Fund

Publisher: International Monetary Fund

Published: 2005-07-06

Total Pages: 78

ISBN-13: 1498331505

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This guide gives a framework that covers the resource-specific issues to be considered in a fiscal transparency assessment, for example as part of a fiscal Report on the Observance of Standards and Codes (ROSCs). Equally importantly, it provides a summary overview of generally recognized good or best practices for transparency of resource revenue management that can be used by countries themselves, as well as by the IMF, the World Bank, and others providing technical support.

Fiscal Transparency, Accountability, and Risk

Fiscal Transparency, Accountability, and Risk PDF

Author: International Monetary Fund. Fiscal Affairs Dept.

Publisher: International Monetary Fund

Published: 2012-07-08

Total Pages: 55

ISBN-13: 1498340075

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This paper surveys that state of fiscal transparency in the wake of the current crisis and looks at what can be done to improve it. It examines the relationship between fiscal transparency and fiscal outcomes; reviews progress in promoting greater fiscal transparency over the past decade; considers the lessons of the recent crisis for existing fiscal transparency standards, practices, and monitoring arrangements; and makes a series of recommendations for renewing the global fiscal transparency effort in the wake of the crisis.

Government Finance Statistics Manual 2014

Government Finance Statistics Manual 2014 PDF

Author: Mrs.Sage De Clerck

Publisher: International Monetary Fund

Published: 2015-03-10

Total Pages: 470

ISBN-13: 1498379214

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The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.