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Code Of Good Practices On Fiscal Transparency Revised April 2007
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Book Synopsis Code of Good Practices on Fiscal Transparency, revised April 2007 by : International Monetary Fund
Download or read book Code of Good Practices on Fiscal Transparency, revised April 2007 written by International Monetary Fund and published by International Monetary Fund. This book was released on 2007-04-20 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IMF has revised its Code of Good Practices on Fiscal Transparency, following a public consultation process. Nine new practices have been added to the Code and many existing practices have been broadened in scope. The four pillars of the original Code remain unchanged: clarity of roles and responsibilities, open budget processes, public availability of information and assurances of integrity. The revised Code will be used in IMF surveillance and in voluntary assessments of fiscal transparency in member countries under the standards and codes initiative. Two associated documents - the Manual on Fiscal Transparency (2007) and the Guide on Resource Revenue Transparency (2007) - provide supporting in-depth coverage of good practices.
Author :International Monetary Fund Publisher :International Monetary Fund ISBN 13 :1498333583 Total Pages :165 pages Book Rating :4.4/5 (983 download)
Book Synopsis Manual on Fiscal Transparency, revised April 2007 by : International Monetary Fund
Download or read book Manual on Fiscal Transparency, revised April 2007 written by International Monetary Fund and published by International Monetary Fund. This book was released on 2007-04-20 with total page 165 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Manual on Fiscal Transparency (2007) by :
Download or read book Manual on Fiscal Transparency (2007) written by and published by International Monetary Fund. This book was released on 2007-10-19 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Manual on Fiscal Transparency (2007) by : Dawn Elizabeth Ms. Rehm
Download or read book Manual on Fiscal Transparency (2007) written by Dawn Elizabeth Ms. Rehm and published by . This book was released on 2009-11-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Manual on Fiscal Transparency provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (‘the Code’). It expands and updates the 2001 edition of the Manual, which has been 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. Numerous new examples of implementation of the Code by countries in all regions of the world and at different levels of development are included. The Manual, which reflects a public comment process, is also 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.
Book Synopsis Portugal by : International Monetary Fund. Fiscal Affairs Dept.
Download or read book Portugal written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2014-10-06 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt: EXECUTIVE SUMMARY Portugal’s practices meet most of the principles of the revised Fiscal Transparency Code at good or advanced levels. A number of areas still present practices at a basic level, but in most of these cases this reflects reforms that have recently been launched and have not yet been fully implemented so as to affect current practices. Indeed, if measured against the practices observed prior to the recent financial crisis, there has been remarkable progress. The challenge is to press ahead with the reform agenda so that all fiscal transparency practices meet good or advanced levels, thus strengthening even further the management of public finances and the associated risks. The key findings of the present Fiscal Transparency Evaluation are: • Fiscal reporting is in line with good or advanced practices, particularly in compliance with EU requirements and ESA 95 standards, but still lacks a sound conceptual accounting framework based on internationally accepted standards. • Fiscal forecasting and budgeting have improved over the last three years, although investment evaluation only meets the basic standard of the Code. • Reporting of fiscal risks is in its infancy and in spite of numerous initiatives undertaken in the last few years, such as the publication of a fiscal risk statement, remains fragmented. The large amount and good quality of information available allows a very preliminary and partial estimate of the public sector net worth and total risk exposure. An estimated negative net worth position of 140 percent of GDP (including the liabilities of the main defined-benefits employment-related pension scheme) and a sizeable exposure to various contingent liabilities, although some of these have a low probability of crystallizing, are reminders of the still fragile status of Portugal’s public finances.
Book Synopsis International Monetary Fund Annual Report 2007 by : International Monetary Fund
Download or read book International Monetary Fund Annual Report 2007 written by International Monetary Fund and published by International Monetary Fund. This book was released on 2007-10-17 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Annual Report 2007 to the Board of Governors reviews the IMF’s activities and policies during the financial year (May 1, 2006, through April 30, 2007). This year’s Report has been streamlined and translated into three more languages than in the past: Arabic, Japanese, and Russian. Besides an Overview, the chapters cover promoting financial and macroeconomic stability and growth through surveillance; program support; capacity building; technical assistance and training; and the IMF’s governance, organization, and finances. The full financial statements for the year and other appendixes are provided on a CD-ROM.
Book Synopsis Republic of Uzbekistan by : International Monetary Fund. Fiscal Affairs Dept.
Download or read book Republic of Uzbekistan written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2019-05-01 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Fiscal Transparency Evaluation report highlights that Uzbekistan is embarking on a comprehensive reform program to strengthen public financial management and fiscal transparency. Wide-ranging reforms to improve the coverage, reliability, quality, and accessibility of fiscal reports are being developed and implemented, and some good progress already made. This assessment of fiscal transparency practices has been undertaken to support the government’s efforts to increase transparency by identifying priority areas for reform. An evaluation of practices against the IMF’s Fiscal Transparency Code (the Code) finds that tangible gains have been made over 2017 and 2018. In several areas where Uzbekistan’s practices do not currently meet the basic standard required under the Code, quick progress can be made. The report also provides a more detailed evaluation of Uzbekistan’s fiscal transparency practices and recommended reform priorities. Strengthening legislative oversight of the state budget with a view to reducing the extent to which in-year changes can be made to aggregate expenditures without prior parliamentary approval.
Author :International Monetary Fund. Fiscal Affairs Department Publisher :International Monetary Fund ISBN 13 : Total Pages :96 pages Book Rating :4.:/5 (318 download)
Book Synopsis Manual on Fiscal Transparency by : International Monetary Fund. Fiscal Affairs Department
Download or read book Manual on Fiscal Transparency written by International Monetary Fund. Fiscal Affairs Department and published by International Monetary Fund. This book was released on 2001 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Revised Guide on Resource Revenue Transparency by : International Monetary Fund
Download or read book Revised Guide on Resource Revenue Transparency written by International Monetary Fund and published by International Monetary Fund. This book was released on 2007-04-20 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).
Book Synopsis Fundamental Principles of EU Law Against Money Laundering by : Emmanuel Ioannides
Download or read book Fundamental Principles of EU Law Against Money Laundering written by Emmanuel Ioannides and published by Routledge. This book was released on 2016-04-22 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book critically analyses fundamental principles of EU law for the control of international economic crime. Discussing how the reporting system and the exchange of information are at the heart of the global anti-money laundering regime, the study also looks at the inferential force of financial intelligence in criminal proceedings and the responsibilities this places on prosecutors and criminals alike. The author closely examines the application of Article 8(2) of the European Court of Human Rights for the retention and movement of the fingerprints, cellular samples and DNA profiles of unconvicted persons, and argues the incompatibility with the ECHR, along with the effect of socially stigmatising unconvicted persons. The work concludes with exploring how financial regulation has, inter alia, shifted responsibility to businesses and financial institutions to become more transparent and accountable to financial regulators and tax authorities. This critical analysis is essential reading for law students and the Judicial Body, as well as financial crime investigators and regulators.
Book Synopsis Fundamental Principles of EU Law Against Money Laundering by : Dr Emmanuel Ioannides
Download or read book Fundamental Principles of EU Law Against Money Laundering written by Dr Emmanuel Ioannides and published by Ashgate Publishing, Ltd.. This book was released on 2014-12-28 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book critically analyses fundamental principles of EU law for the control of international economic crime. Discussing how the reporting system and the exchange of information are at the heart of the global anti money laundering regime, the study also looks at the inferential force of financial intelligence in criminal proceedings and the responsibilities this places on prosecutors and criminals alike.
Book Synopsis Staff Guidance Note for Public Debt Sustainability Analysis in Market-Access Countries by : International Monetary Fund. Fiscal Affairs Dept.
Download or read book Staff Guidance Note for Public Debt Sustainability Analysis in Market-Access Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2013-05-06 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: The framework for fiscal policy and public debt sustainability analysis (DSA) in market-access countries (MACs) was reviewed by the Executive Board in August 2011.1 The review responded to shortcomings in identifying fiscal vulnerabilities and assessing risks to debt sustainability against the backdrop of increased concerns over fiscal policy and public debt sustainability in many advanced economies.
Book Synopsis Republic of Estonia by : International Monetary Fund
Download or read book Republic of Estonia written by International Monetary Fund and published by International Monetary Fund. This book was released on 2009-03-13 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides a reassessment of fiscal transparency practices in Estonia in relation to the requirements of the IMF Code of Good Practices on Fiscal Transparency. It presents a description of practices prepared by IMF staff on the basis of discussions with the authorities and their responses to the fiscal transparency questionnaire, and drawing on other available information. The report presents an IMF staff commentary on fiscal transparency in Estonia. A summary of IMF staff assessments and comments on observance of good practices is also presented.
Book Synopsis Georgia by : International Monetary Fund. Fiscal Affairs Dept.
Download or read book Georgia written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2017-09-27 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report evaluates the state of fiscal transparency in Georgia. Georgia has taken important steps to enhance its fiscal transparency practices over the past decade. Fiscal reports have become more comprehensive, with the development of a central government balance sheet and income statement. Fiscal forecasts and budgets have become more forward looking and policy oriented, with the introduction of a four-year medium-term budget framework, formal fiscal objectives, and a program budget classification. In addition, fiscal risk disclosure and analysis have improved dramatically, with the publication of a detailed statement on fiscal risks. At the same time, the evaluation highlights a number of areas where Georgia’s fiscal transparency practices could be further improved.
Book Synopsis International Monetary Fund Annual Report 2008 by : International Monetary Fund
Download or read book International Monetary Fund Annual Report 2008 written by International Monetary Fund and published by International Monetary Fund. This book was released on 2008-10-09 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Annual Report 2008 to the Board of Governors reviews the IMF’s activities and policies during the financial year (May 1, 2007, through April 30, 2008). There are five chapters: (1) Overview: Refocusing the IMF; (2) Developments in the Global Economy and Financial Markets; (3) Fostering Macroeconomic and Financial Stability and Growth Through Surveillance; (4) Program Support and Capacity Building; and (5) Governance, Organization, and Finances. The full financial statements for the year, other appendixes, and materials supplementing the text are provided on a CD-ROM.
Book Synopsis The International Handbook of Public Financial Management by : Richard Allen
Download or read book The International Handbook of Public Financial Management written by Richard Allen and published by Springer. This book was released on 2013-08-15 with total page 881 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.
Book Synopsis Legislatures and the Budget Process by : J. Wehner
Download or read book Legislatures and the Budget Process written by J. Wehner and published by Springer. This book was released on 2010-06-23 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is the role of legislatures in the budget process? Do powerful assemblies give rise to pro-spending bias? This survey of legislative budgeting tackles these questions using cross-national data and case studies. It highlights the tension between legislative authority and prudent fiscal policy, exploring strategies for reconciliation.
