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

This paper focuses on the observance of standards and codes on fiscal transparency for Switzerland. The assessment reveals that the fiscal role of the executive and legislative branches of government, and the legal framework for the management of federal public finances, are clearly defined. The fed...

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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:
Finance, Public
Public Administration
Budget Systems
Public Finance & Taxation
Financial Statements
Public Finance Accounting
Fiscal Accounting And Reporting
Budget Planning And Preparation
Management Accounting & Bookkeeping
Budgeting
National Government Expenditures And Related Policies: General
Expenditure
Accounting
Auditing
Public Sector Accounting And Audits
Budget
Expenditures, Public
Public Financial Management (pfm)
Financial Reporting, Financial Statements
National Budget
Budgeting & Financial Management
Public Finance
Switzerland
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary:This paper focuses on the observance of standards and codes on fiscal transparency for Switzerland. The assessment reveals that the fiscal role of the executive and legislative branches of government, and the legal framework for the management of federal public finances, are clearly defined. The federal budget process is governed by a precise legal framework. A coherent medium-term fiscal framework provides a clear context for budget decisions. The accuracy of macroeconomic forecasts compares favorably with private sector counterparts. There are some areas, however, where further measures could be considered
Physical Description:54 pages
ISBN:9781451807424

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