International Monetary Fund

Cover page for The Resource Revenue Guide

Guide on Resource Revenue Transparency

2007 Revised Edition

The Guide on Resource Revenue Transparency applies the principles of the Code to the unique set of problems faced by countries that derive a significant share of revenues from oil or mineral resources.

Full Text PDF

Contents

Abbreviations and Acronyms

Overview

Summary of Good Fiscal Transparency Practices for Resource Revenue Management

  1. Clarity of Roles and Responsibilities
  2. Open Budget Processes
  3. Public Availability of Information
  4. Assurances of Integrity

Boxes

  1. Natural Gas and Fiscal Transparency
  2. The Fiscal Regime and Government "Take"
  3. Botswana's Prudent Management of Mineral Wealth
  4. Norway's Pension Fund-Global Best Practice Asset Management
  5. Elements of Asset Worth Estimation for Developing Countries
  6. International Resource Reserves Reporting-Emerging Standards

Appendixes

  1. Hydrocarbon- and Mineral-Rich Countries, 2000-2005 (Tables)
  2. Revised Code of Good Practices on Fiscal Transparency (2007)

References

Website References

E-mail us at fisctran@imf.org with your comments or questions about Fiscal Transparency