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Este manual ofrece orientación sobre la aplicación del Código de buenas prácticas de transparencia fiscal, expone sus principios y prácticas en detalle y establece prioridades para mejorar la transparencia fiscal. Sirve como referencia para los economistas y analistas financieros sobre los diferentes aspectos de la transparencia fiscal, incluye un capítulo sobre elaboración, ejecución y presentación de datos presupuestarios, y presenta las prácticas óptimas de la OCDE para lograr transparencia en la materia.

Accounting --- Banking --- Banks and Banking --- Budget planning and preparation --- Budget Systems --- Budget --- Budgeting & financial management --- Budgeting --- Central Banks and Their Policies --- Computer Programs: Other --- Contingent liabilities --- Data Collection and Data Estimation Methodology --- Finance --- Finance, Public --- Fiscal accounting and reporting --- Fiscal Policy --- Fiscal policy --- Fiscal transparency --- Macroeconomics --- National Budget --- Public Administration --- Public finance & taxation --- Public finance accounting --- Public Finance --- Public Sector Accounting and Audits --- Quasi-fiscal operations --- Statistics --- United States

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This Manual provides guidance on the implementation of the Code of Good Practices on Fiscal Transparency by setting out its principles and practices in detail, and establishing priorities for improving fiscal transparency. Serving as a reference for economists and financial analysts on the various aspects of fiscal transparency, the Manual includes a section on open budget preparation, execution, and reporting, and presents the OECD’s best practices for achieving budget transparency.

Disclosure of information --- Fiscal policy --- 336.3 --- 336.00 --- AA / International- internationaal --- 336.2 --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Belastingsakkoorden. Belastingswezen --- Tax policy --- Taxation --- Economic policy --- Finance, Public --- Information, Disclosure of --- Truthfulness and falsehood --- Organisatie van de overheidsfinanciën. Overheidsuitgaven en -inkomsten: algemeenheden --- Government policy --- Political Science --- Law, Politics & Government --- Public Finance --- Accounting --- Banks and Banking --- Budgeting --- Statistics --- Public Administration --- Public Sector Accounting and Audits --- National Budget --- Budget Systems --- Central Banks and Their Policies --- Fiscal Policy --- Data Collection and Data Estimation Methodology --- Computer Programs: Other --- Budgeting & financial management --- Public finance & taxation --- Public finance accounting --- Banking --- Macroeconomics --- Budget planning and preparation --- Contingent liabilities --- Fiscal transparency --- Fiscal accounting and reporting --- Quasi-fiscal operations --- Public financial management (PFM) --- Central banks --- Budget --- Finance --- Banks and banking, Central --- United States