Manual on Fiscal Transparency (2007)

Manual on Fiscal Transparency (2007)

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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 descriptionCurrent-year expenditures under new programs are notoriously difficult to project, and this uncertainty should also be assessed. In all cases, the realism of the budget is enhanced if it is demonstrated that there are contingency allocations andanbsp;...

Title:Manual on Fiscal Transparency (2007)
Author: International Monetary Fund. Fiscal Affairs Department
Publisher:International Monetary Fund - 2007

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