IMF Staff Country Reports

Republic of Croatia: Report on Observance of Standards and Codes—Fiscal Transparency Module

November 24, 2004

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Republic of Croatia: Report on Observance of Standards and Codes—Fiscal Transparency Module, (USA: International Monetary Fund, 2004) accessed November 21, 2024

Summary

This report examines the Observance of Standards and Codes on Fiscal Transparency for Croatia. The assessment reveals that Croatia meets the fiscal transparency code in a number of areas and has been making significant progress in strengthening fiscal management and transparency. The allocation of responsibilities among different levels of government generally has been well defined, and stable intergovernmental fiscal relations have been established. The Budget Act of 2003 has significantly strengthened the legal framework for budget management. The establishment of a single treasury account has also improved controls over budget execution.

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

Keywords: Budget execution and treasury management, Budget planning and preparation, Budget proposal, Budget user, Central government, CR, Debt stock, Draft State budget, Government debt management, Government decision, Government gazette, Government regulation, Government report, Income tax, ISCR, State budget proposal, Subnational government, Subnational government unit, Tax authorities, Tax authority

Publication Details

  • Pages:

    51

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2004/365

  • Stock No:

    1HRVEA0042004

  • ISBN:

    9781451817409

  • ISSN:

    1934-7685