Thailand Report on Observance of Standards and Codes: Fiscal Transparency Module

This paper discusses key findings of the assessment on observance of standards and codes on fiscal transparency for Thailand. The assessment reveals that Thailand meets requirements of the fiscal transparency code in many respects and exceeds them in a few cases. The legal framework underlying publi...

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Bibliographic Details
Corporate Author: International Monetary Fund
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2009
Series:IMF Staff Country Reports
Subjects:
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
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653 |a National Government Expenditures and Related Policies: Infrastructures 
653 |a Public Administration 
653 |a Budget Systems 
653 |a Public finance & taxation 
653 |a Public finance accounting 
653 |a Fiscal accounting and reporting 
653 |a Budget planning and preparation 
653 |a Other Public Investment and Capital Stock 
653 |a Budgeting 
653 |a National Government Expenditures and Related Policies: General 
653 |a Expenditure 
653 |a Budget execution and treasury management 
653 |a Accounting 
653 |a Finance, Public; Accounting 
653 |a Public Sector Accounting and Audits 
653 |a Public-private sector cooperation 
653 |a Expenditures, Public 
653 |a Budget 
653 |a Public financial management (PFM) 
653 |a Budgeting & financial management 
653 |a National Budget 
653 |a National Budget, Deficit, and Debt: General 
653 |a Public investment and public-private partnerships (PPP) 
653 |a Public Finance 
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520 |a This paper discusses key findings of the assessment on observance of standards and codes on fiscal transparency for Thailand. The assessment reveals that Thailand meets requirements of the fiscal transparency code in many respects and exceeds them in a few cases. The legal framework underlying public finance is broadly sound. The budget process is well specified. The legal framework for public debt management is clear, and reporting of public debt is transparent. The National Counter-Corruption Commission and the Office of Auditor General provide important independent checks on the integrity of public finances