Brazil: Report on Observance of Standards and Codes (ROSC)

Brazil: Report on Observance of Standards and Codes (ROSC)—Fiscal Transparency Module

December 6, 2001

Preview Citation

Format: Chicago

Brazil: Report on Observance of Standards and Codes (ROSC)—Fiscal Transparency Module, (USA: International Monetary Fund, 2001) accessed November 23, 2024

Summary

This report provides an assessment of fiscal transparency practices in Brazil. The authorities have completed the fiscal transparency questionnaire prepared by the IMF staff. The assessment has two parts that are discussed in this study. In the first part, descriptions of practice, prepared by the IMF staff on the basis of the questionnaire response and additional information provided by the authorities are discussed. In the second part, an IMF staff commentary on fiscal transparency in Brazil is presented. Brazil uses very comprehensive fiscal definitions.

Subject: Budget execution and treasury management, Budget planning and preparation, Economic sectors, Expenditure, Fiscal accounting and reporting, Privatization, Public debt, Public financial management (PFM)

Keywords: Budget execution and treasury management, Budget planning and preparation, Budget proposal, Central bank, Country, CR, E-government program, Equity holding, Federal budget, Federal government, Government, Government regulation, ISCR, Loa bill, Private sector, Privatization, State government, Subnational

Publication Details

Pages:

35
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2001/217
Stock No:

1BRAEA0022001
ISBN:

9781451805918
ISSN:

1934-7685

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