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Peru Fiscal Transparency Evaluation

This paper assesses Peru’s fiscal transparency practices in comparison with the IMF’s Fiscal Transparency Code, including the new draft pillar on resource revenue management. Peru’s practices meet most of the principles of the IMF’s Fiscal Transparency Code at good or advanced level. The country pro...

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Bibliographic Details
Corporate Author: International Monetary Fund Western Hemisphere Dept
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2015
Series:IMF Staff Country Reports
Subjects:
Public Administration
Budget Systems
Public Finance & Taxation
Financial Statements
Fiscal Risks
Budget Planning And Preparation
Fiscal Policy
Budgeting
National Government Expenditures And Related Policies: General
Expenditure
Fiscal Reporting
Budget Execution And Treasury Management
Accounting
Finance, Public; Accounting
Public Sector Accounting And Audits
Expenditures, Public
Budget
Public Financial Management (pfm)
Financial Reporting, Financial Statements
Budgeting & Financial Management
National Budget
National Budget, Deficit, And Debt: General
Public Finance
Peru
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary:This paper assesses Peru’s fiscal transparency practices in comparison with the IMF’s Fiscal Transparency Code, including the new draft pillar on resource revenue management. Peru’s practices meet most of the principles of the IMF’s Fiscal Transparency Code at good or advanced level. The country provides an extensive set of fiscal information with financial statements covering the entire public sector. There is a comprehensive budget supported by a solid fiscal framework with clear policy objectives embedded in numerical fiscal rules. The country also has a clear and comprehensive legal and fiscal regime for the management of resource revenue
Physical Description:98 pages
ISBN:9781513595504

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