Bolivia: Fiscal Transparency Assessment

March 12, 2014

Preview Citation

Format: Chicago

Bolivia: Fiscal Transparency Assessment, (USA: International Monetary Fund, 2014) accessed December 23, 2024

Also available in: español

Summary

This paper elaborates Bolivia’s fiscal transparency assessment report. The purpose of this IMF report is to facilitate countries in analyzing the fiscal situation through the appropriate basic, good, and advanced practices to identify which areas might benefit from reforms. These reforms intend to improve the coverage, opportunity, and quality of the macrofiscal information. The IMF report suggests that the issues merited improvements are related to the nonpreparation of audited annual consolidated financial statements of the central government and the absence of estimates and reports on tax expenditure.

Subject: Budget planning and preparation, Economic sectors, Expenditure, Financial statements, Public debt, Public financial management (PFM), Public sector

Keywords: Annual budget, Budget planning and preparation, Capital expenditure, Central bank, CR, Financial statements, Financial system, Fiscal year, Global, ISCR, Public finance, Public sector, Sensitivity analysis

Publication Details

Pages:

90
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2014/077
Stock No:

1BOLEA2014002
ISBN:

9781475575637
ISSN:

1934-7685

Notes

Also Available in Spanish

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