Albania: Report on Observance of Standards and Codes-Fiscal Transparency

July 8, 2003

Preview Citation

Format: Chicago

Albania: Report on Observance of Standards and Codes-Fiscal Transparency, (USA: International Monetary Fund, 2003) accessed November 23, 2024

Summary

Albania has made much progress in recent years in improving fiscal transparency and meets the standards of the fiscal transparency code in several areas. However, shortcomings exist in the transparency of tax laws and instructions, and in budget preparation and the quality of budget documents. The appropriation structure in the budget document should be expanded as soon as possible. Transparency of tax legislation should be implemented. The government should develop formal guidelines and procedures for evaluating and prioritizing projects included in the investment budget.

Subject: Budget execution and treasury management, Budget planning and preparation, External audit, Fiscal accounting and reporting, Fiscal policy, Public financial management (PFM)

Keywords: Annual balance sheet report, Appropriation structure, Auditing government final accounts, Budget, Budget execution and treasury management, Budget planning and preparation, CR, Customs authorities, External audit, Fiscal accounting and reporting, Government, Government activity, Government decision, Government equity holding, ISCR

Publication Details

Pages:

20
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2003/202
Stock No:

1ALBEA0042003
ISBN:

9781451800753
ISSN:

1934-7685

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