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Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its April and September 1996 meetings, stressed the need for greater fiscal transparency. Prompted by these concerns, this paper represents a first attempt to address many of the aspects of transparency in government operations. It provides an overview of major issues in fiscal transparency and examines the IMF's role in promoting transparency in government operations.

International finance --- Finance, Public --- Fiscal policy --- accounting --- 336.1 --- 336.2 --- 339.732 --- belastingen --- financiën --- fiscaliteit --- overheid --- finances publiques --- politique fiscale --- droit budgetaire --- -Fiscal policy --- AA* / International - Internationaal --- 333.432.8 --- 343.35 --- 657.46 --- 336.450 --- 330.05 --- 336.3 --- Tax policy --- Taxation --- Economic policy --- Cameralistics --- Public finance --- Currency question --- Public finance, government finance in general --- Belastingsakkoorden. Belastingswezen --- Internationale banken. Wereldbank. Ontwikkelingsbank. Investeringsbank. Comecom, samenwerkingsbank. Europees monetair fonds. Europees ontwikkelingsfonds. Europese investeringsbank. Europese monetaire --- openbare financien --- fiscaal beleid --- begrotingsrecht --- Accounting --- Internationale monetaire organisatie. Internationaal Muntfonds. Algemene leningovereenkomsten. --- Misdrijven tegen de openbare administratie, de belasting- en administratieve wetgeving. --- Openbare boekhouding. --- Uitvoering van de begroting. Wetgeving betreffende de openbare boekhouding: algemeenheden. --- Government policy --- Working papers --- Fiscal policy. --- Accounting. --- 339.732 Ida. Ibrd. Bird. Ifc. Imf. Speciale trekkingsrechten. Bank voor internationale betalingen. Internationaal monetair systeem --- 339.732 Internationale banken. Wereldbank. Ontwikkelingsbank. Investeringsbank. Comecom, samenwerkingsbank. Europees monetair fonds. Europees ontwikkelingsfonds. Europese investeringsbank. Europese monetaire --- Ida. Ibrd. Bird. Ifc. Imf. Speciale trekkingsrechten. Bank voor internationale betalingen. Internationaal monetair systeem --- 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 --- 336.1 Public finance, government finance in general --- Government accounting --- Governmental accounting --- Public accounting --- Internationale monetaire organisatie. Internationaal Muntfonds. Algemene leningovereenkomsten --- Uitvoering van de begroting. Wetgeving betreffende de openbare boekhouding: algemeenheden --- Misdrijven tegen de openbare administratie, de belasting- en administratieve wetgeving --- Openbare boekhouding --- Finance, Public - accounting --- Banks and Banking --- Budgeting --- Macroeconomics --- Public Finance --- Statistics --- National Budget --- Budget Systems --- Fiscal Policy --- Debt --- Debt Management --- Sovereign Debt --- National Government Expenditures and Related Policies: General --- Public Administration --- Public Sector Accounting and Audits --- Data Collection and Data Estimation Methodology --- Computer Programs: Other --- Public finance & taxation --- Budgeting & financial management --- Public ownership --- nationalization --- Financial reporting, financial statements --- Banking --- Econometrics & economic statistics --- Public finance accounting --- Budget planning and preparation --- Fiscal transparency --- Public debt --- Expenditure --- Public financial management (PFM) --- Fiscal stance --- Budget --- Debts, Public --- Expenditures, Public --- Economic forecasting --- Finance --- Banks and banking, Central --- New Zealand --- Nationalization