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Greece : Update to the Report on the Observance of Standards and Codes, 2002—Fiscal Transparency.
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ISBN: 1462382711 1452799911 1280883790 1451881029 9786613725103 Year: 2002 Publisher: Washington, D.C. : International Monetary Fund,

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Abstract

This paper presents an update to the Report on the Observance of Standards and Codes on Fiscal Transparency for Greece. The government has initiated steps toward improving auditing. The Ministry of Economy and Finance is undertaking a comparative examination of its auditing mechanism against those used by the European Union (EU) and by other advanced economies. It is also making use of the experience gained through the auditing of programs that are financed jointly by national and EU funds. It is intended that all expenditures would be subject to audit prior to expenditure approval.


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Czech Republic : Report on Observance of Standards and Codes-Fiscal Transparency Module-Update.
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ISBN: 1455282413 1451984766 1280898631 9786613739940 1452722625 Year: 2003 Publisher: Washington, D.C. : International Monetary Fund,

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Abstract

The Czech government has made further progress in improving fiscal transparency that was already high by international standards. The measures implemented to broaden the coverage of general government data have been commended. Improved reporting on fiscal risks, including those arising from contingent liabilities, has been welcomed. However, greater effort is needed to improve the public availability of fiscal data and to maintain regular tax expenditure reports. Ensuring appropriate standards for audit and fiscal discipline at the subnational level is critical.


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Czech Republic : Report on the Observance of Standards and Codes-An Update Including the following topics: Data Dissemination and Fiscal Transparency.
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ISBN: 1462331297 1452746567 1280979232 9786613750846 1452784175 Year: 2001 Publisher: Washington, D.C. : International Monetary Fund,

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Abstract

This study provides a factual report on developments in data dissemination and fiscal transparency since the September 1999 Experimental Report on the Observance of Standards and Codes—Czech Republic and the June 2000 update. The 2001 State Budget was prepared in accordance with the new budgetary rules. According to the new law on budgetary rules, all state guarantees must be approved by way of a special act (law), which means that each individual guarantee must be approved by government as well as by parliament.


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Azerbaijan Republic : Report on Observance of Standards and Codes-Fiscal Transparency Module-Update.
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ISBN: 146231418X 1452774773 1280920378 9786613742551 1452715602 Year: 2003 Publisher: Washington, D.C. : International Monetary Fund,

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This paper presents an update to the Report on Observance of Standards and Codes on Fiscal Transparency Module for Azerbaijan. Reforms aimed at delineating the roles of the public and private sector in Azerbaijan have moved forward, but a significant amount of work still lies ahead. During 2002, the government simplified requirements for business licensing in an effort to strengthen private sector development. Important steps were also taken toward clarifying the relationship between the government and state-owned enterprises.


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Sweden : Report on the Observance of Standards and Codes-Fiscal Transparency and Data Modules-A Note on Recent Developments.
Authors: ---
ISBN: 1455245933 1452746362 1283565978 9786613878427 1451888066 Year: 2002 Publisher: Washington, D.C. : International Monetary Fund,

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This technical note focuses on recent developments to the Report on the Observance of Standards and Codes (ROSC) on Fiscal Transparency and Data Modules for Sweden. The authorities are implementing recommendations of the fiscal ROSC module. The government has decided to reform the state audit organization (RRV) as recommended by the report. Effective 2003, the RRV will be transformed from a government agency to an audit office under parliament, staffed by independent officials. The authorities are also following up on recommendations regarding data-related standards and codes.


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Russian Federation : Selected Issues.
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ISBN: 1513509756 1513509748 Year: 2019 Publisher: Washington, D.C. : International Monetary Fund,

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This Selected Issues paper focuses on the potential to improve government efficiency and reduce opportunities for corruption in Russia by further improving fiscal transparency. The analysis presented here is in the context of the 2018 Framework for Enhanced IMF Engagement in Governance, which supports more systematic, candid, and even-handed engagement with member countries on this issue. The cross-country evidence presented confirms that fiscal transparency is broadly and robustly correlated with better outcomes. Improved outcomes include lower financing costs, better efficiency of public investment and revenue collection, and improved corruption perceptions. The IMF’s fiscal transparency evaluations provide an alternative to the Open Budget Survey. In order to investigate the possibility of omitted variables, data presents result from panel regressions on the impact of fiscal transparency on corruption perceptions. Although regressions analysis can mitigate the risk of omitted variables, it leaves the issue of causality unresolved. Fully disentangling all the causal links among corruption, institutions, and economic development may not be feasible.


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Fiscal Transparency Initiative : Integration of Natural Resource Management Issues.
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Year: 2019 Publisher: Washington, D.C. : International Monetary Fund,

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Abstract

This paper integrates into the Fiscal Transparency Code (FTC) a new fourth pillar (Pillar IV) on natural resource revenue management. This completes the pending update to the IMF's FTC, as set out by staff in 2014 (see IMF 2014a).


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Fiscal Transparency Initiative : Integration of Natural Resource Management Issues.
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ISBN: 1513510258 Year: 2019 Publisher: Washington, D.C. : International Monetary Fund,

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Abstract

This paper integrates into the Fiscal Transparency Code (FTC) a new fourth pillar (Pillar IV) on natural resource revenue management. This completes the pending update to the IMF's FTC, as set out by staff in 2014 (see IMF 2014a).


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France : Report on the Observance of Standards and Codes-Monetary and Financial Policies Transparency and Fiscal Transparency-Updates.
Authors: ---
ISBN: 1462320171 1451997779 1280887338 1451880065 9786613728647 Year: 2002 Publisher: Washington, D.C. : International Monetary Fund,

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Abstract

This report evaluates the Observance of Standards and Codes on Monetary and Financial Policies Transparency and Fiscal Transparency for France. Up to mid-2001, different rules were applied to insurance firms regulated by the Insurance Code and to establishments regulated by the Code de la Mutualité. Moving toward the consolidation of these rules, a new Code de la Mutualité was ratified by Parliament in July 2001. Now, prudential rules concerning authorizations for new entrants in the insurance business, technical provision, and solvency margins are the same for all companies in the sector.


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Bulgaria : Report on the Observance of Standards and Codes—Update.
Authors: ---
ISBN: 1455274380 1452710201 1280948744 9786613745293 145276705X Year: 2002 Publisher: Washington, D.C. : International Monetary Fund,

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This paper presents an update to the Report on the Observance of Standards and Codes for Bulgaria. In 2001–02, Bulgaria continued to use the common General Data Dissemination System (GDDS) as a framework for the further development and improvement in the quality of statistics. In June 2001, the country carried out the first update of the national metadata included in the electronic bulletin maintained by IMF. All existing tables were revised, and three new tables with metadata were developed.

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