IMF Staff Country Reports

Greece: Report on Observance of Standards and Codes—Fiscal Transparency Module-Update

June 11, 2003

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International Monetary Fund. "Greece: Report on Observance of Standards and Codes—Fiscal Transparency Module-Update", IMF Staff Country Reports 2003, 158 (2003), accessed April 14, 2025, https://doi.org/10.5089/9781451816174.002

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Summary

This paper presents an update to the Report on the Observance of Standards and Codes (ROSC) on Fiscal Transparency for Greece. Two important steps toward improving fiscal transparency since the last ROSC update were Greece’s subscription to the Special Data Dissemination Standard in November 2002, and participation in the preparation of the data module of the ROSC. Other steps included improving fiscal audits and the evaluation of budget expenditure, and measures in the recent tax reform to simplify the tax system.

Subject: Budget planning and preparation, Economic and financial statistics, Financial statements, Fiscal accounting and reporting, Fiscal transparency, Public financial management (PFM), Special Data Dissemination Standard (SDDS)

Keywords: Budget, Budget expenditure, Budget planning and preparation, CR, Financial statements, Fiscal accounting and reporting, Greece's subscription, ISCR, Outcome report, ROSC update, Special Data Dissemination Standard (SDDS)

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