Manual on Fiscal Transparency (2007)

The Manual on Fiscal Transparency provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (‘the Code’). It expands and updates the 2001 edition of the Manual, which has been used by countries undertaking assessments of the transparency of th...

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Bibliographic Details
Main Author: Rehm, Dawn
Other Authors: Parry, Taryn
Format: eBook
Language:Chinese
Published: Washington, D.C. International Monetary Fund 2009
Series:Manuals & Guides
Subjects:
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
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653 |a Finance, Public 
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 Fiscal policy 
653 |a Management accounting & bookkeeping 
653 |a Corporate Finance 
653 |a Budgeting 
653 |a National Government Expenditures and Related Policies: General 
653 |a Expenditure 
653 |a Contingent liabilities 
653 |a Accounting 
653 |a Auditing 
653 |a Banks and Banking 
653 |a Public Sector Accounting and Audits 
653 |a Expenditures, Public 
653 |a Budget 
653 |a Banking 
653 |a Central Banks and Their Policies 
653 |a National Budget 
653 |a Budgeting & financial management 
653 |a Public Finance 
653 |a Fiscal transparency 
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520 |a The Manual on Fiscal Transparency provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (‘the Code’). It expands and updates the 2001 edition of the Manual, which has been 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. Numerous new examples of implementation of the Code by countries in all regions of the world and at different levels of development are included. The Manual, which reflects a public comment process, is also 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