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Extrabudgetary Funds

This technical note1 addresses the following main questions: 1. What are the definition, classification, and typology of extrabudgetary funds (EBFs)? 2. Why do EBFs exist? 3. What are the problems created by EBFs? 4. What are the criteria for evaluating and reforming EBFs? and 5. What are the implic...

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Bibliographic Details
Main Author: Radev, Dimitar
Other Authors: Allen, Richard
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2010
Series:Technical Notes and Manuals
Subjects:
Finance, Public
Budget Systems
Securities
Public Finance & Taxation
Financial Institutions
Taxation And Subsidies: Other
Fiscal Policy
Budget Planning And Preparation
General Financial Markets: General (includes Measurement And Data)
Budgeting
National Government Expenditures And Related Policies: General
Expenditure
Financial Instruments
Investments: General
Budget
Expenditures, Public
Macroeconomics
Public Financial Management (pfm)
National Budget
Budgeting & Financial Management
Investment & Securities
Public Finance
National Government Expenditures And Related Policies: Other
United Kingdom
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary:This technical note1 addresses the following main questions: 1. What are the definition, classification, and typology of extrabudgetary funds (EBFs)? 2. Why do EBFs exist? 3. What are the problems created by EBFs? 4. What are the criteria for evaluating and reforming EBFs? and 5. What are the implications for analysis of fiscal policies and for public financial management (PFM)?
Physical Description:17 pages
ISBN:9781455279470

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