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180827 ||| eng |
| 020 |
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|a 9781484363812
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| 245 |
0 |
0 |
|a Austria
|b Fiscal Transparency Evaluation
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2018
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| 300 |
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|a 87 pages
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| 651 |
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4 |
|a Austria
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| 653 |
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|a Finance, Public
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| 653 |
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|a Public Administration
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| 653 |
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|a Budget Systems
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Financial statements
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| 653 |
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|a Fiscal risks
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| 653 |
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|a Budget planning and preparation
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| 653 |
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|a Fiscal policy
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| 653 |
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|a Budgeting
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| 653 |
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|a National Government Expenditures and Related Policies: General
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| 653 |
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|a Expenditure
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| 653 |
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|a Fiscal reporting
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| 653 |
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|a Accounting
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| 653 |
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|a Public Sector Accounting and Audits
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| 653 |
|
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|a Budget
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| 653 |
|
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|a Expenditures, Public
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| 653 |
|
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|a Public financial management (PFM)
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| 653 |
|
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|a Financial reporting, financial statements
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| 653 |
|
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|a National Budget
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| 653 |
|
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|a Budgeting & financial management
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| 653 |
|
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|a Public Finance
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| 710 |
2 |
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|a International Monetary Fund
|b Fiscal Affairs Dept
|
| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
|
| 989 |
|
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|b IMF
|a International Monetary Fund
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| 490 |
0 |
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|a IMF Staff Country Reports
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| 028 |
5 |
0 |
|a 10.5089/9781484363812.002
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| 856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/002/2018/193/002.2018.issue-193-en.xml?cid=46025-com-dsp-marc
|x Verlag
|3 Volltext
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| 082 |
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|a 330
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| 520 |
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|a This paper evaluates the state of fiscal transparency in Austria. Austria has built strong fiscal institutions over the past decade, notably through the budget reforms introduced in 2009 and 2013, which have significantly improved fiscal transparency. Many elements of sound fiscal transparency practices are in place in Austria. Fiscal reports, covering a substantial part of public activities, are published in a frequent and timely manner and include reconciliations between alternative measures of fiscal aggregates. Budgets and forecasts have a clearer medium-term and performance-oriented focus, and are guided by clear fiscal policy objectives, the compliance with which is subject to independent scrutiny. In addition, there is regular, high-quality reporting on the long-term sustainability of public finances
|