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Guide on resource revenue transparency /

This publication applies the principles of the revised IMF Code of Good Practices on Fiscal Transparency to the unique set of transparency problems faced by countries that derive a significant share of their revenues from natural resources and need to address complex and volatile transaction flows....

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept., 2007.
Temas:
Acceso en línea:Texto completo

MARC

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245 0 0 |a Guide on resource revenue transparency /  |c International Monetary Fund, Fiscal Affairs Department. 
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520 |a This publication applies the principles of the revised IMF Code of Good Practices on Fiscal Transparency to the unique set of transparency problems faced by countries that derive a significant share of their revenues from natural resources and need to address complex and volatile transaction flows. The guide identifies and explains generally recognized good or best practices for transparency of resource revenue management. It supplements the IMF Manual on Fiscal Transparency. It is designed to give a framework for assessing resource-specific issues within broader fiscal transparency assessments (including so-called 'fiscal ROSCs').--Publisher's description. 
520 |a The Guide on Resource Revenue Transparency applies the principles of the revised IMF Code of Good Practices on Fiscal Transparency ('the Code') to the unique set of transparency problems faced by countries that derive a significant share of their revenues from natural resources and need to address complex and volatile transaction flows. the Guide identifies and explains generally recognized good or best practices for transparency of resource revenue management. It supplements the IMF Manual on Fiscal Transparency. the Guide has been revised to reflect the new Code and to provide more recent examples of good practice by individual countries. It is designed to give a framework for assessing resource-specific issues within broader fiscal transparency assessments (including so-called 'fiscal ROSCs'). the Guide has been used by the governments and legislatures of resource-rich countries, civil societies, providers of technical support, and interested academics and observers. 
505 0 0 |t Overview --  |t Summary of good fiscal transparency practices for resource revenue management --  |t Clarity of roles and responsibilities --  |t Open budget processes --  |t Public availability of information --  |t Assurances of integrity --  |t Appendix I. Hydrocarbon- and mineral-rich countries, 2000-05 --  |t Appendix II. Revised code of good practices on fiscal transparency (2007). 
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