Manual on fiscal transparency /

Annotation

Detalles Bibliográficos
Clasificación:Libro Electrónico
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept., ©2001.
Temas:
Fiscal policy > Handbooks, manuals, etc.
Disclosure of information > Handbooks, manuals, etc.
Politique fiscale > Guides, manuels, etc.
Divulgation d'informations > Guides, manuels, etc.
BUSINESS & ECONOMICS > Public Finance.
Disclosure of information
Fiscal policy
Fiskalpolitik
Transparenz
Belastingpolitiek.
Openbaarheid.
IMF.
Political Science.
Law, Politics & Government.
Public Finance.
Handbooks and manuals
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Code of Good Practices on Fiscal Transparency
  • Clarity of Roles and Responsibilities
  • The Scope of Government
  • The Framework for Fiscal Management
  • Public Availability of Information
  • Provision of Comprehensive Information on Fiscal Activity
  • Obligations Regarding Publication
  • Open Budget Preparation, Execution, and Reporting
  • Budget Documentation
  • Budget Presentation
  • Procedures for Budget Execution
  • Fiscal Reporting
  • Assurances of Integrity
  • Data Quality Standards
  • Public and Independent Scrutiny
  • Basic Requirements of Fiscal Transparency
  • Best Practices of Fiscal Transparency
  • OECD Principles of Corporate Governance: Principle IV on Disclosure and Transparency
  • Characteristics of Transparent Regulations
  • Budget Law-Different Traditions
  • Code of Conduct for Public Officials
  • Budget and Fiscal Reports
  • Contingent Liabilities, Policy Obligations, and Implicit Liabilities
  • Tax Expenditure Reporting
  • Types of Quasi-Fiscal Activity
  • Estimating the Fiscal Effects of Quasi-Fiscal Activities
  • Government Balance Sheets: Some Issues
  • Budget Law and Fiscal Transparency
  • OECD Best Practices for Budget Transparency
  • Medium-Term Budget Frameworks: Some Lessons from the Experience of Selected OECD Countries
  • Statement of Fiscal Risks
  • Fiscal Transparency and International Standards for Financial and Fiscal Reporting
  • The Public Sector Balance
  • INTOSAI Guidelines for Internal Control Standards
  • Stages of Payment and Payment Arrears
  • Fiscal Transparency and Data Dissemination Standards
  • Revenue Forecasting
  • Data Quality Framework-Main Dimensions
  • INTOSAI Auditing Standards
  • The UN Fundamental Principles of Official Statistics.

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