Guide on Resource Revenue Transparency (2007)

October 19, 2007

Preview Citation

Format: Chicago

Guide on Resource Revenue Transparency (2007), (USA: International Monetary Fund, 2007) accessed December 22, 2024

Summary

The Guide on Resource Revenue Transparency applies the principles of the revised IMF Code of Good Practices on Fiscal Transparency (‘the Code’) to the unique set of transparency problems faced by countries that derive a significant share of their revenues from natural resources and need to address complex and volatile transaction flows. The Guide identifies and explains generally recognized good or best practices for transparency of resource revenue management. It supplements the IMF Manual on Fiscal Transparency. The Guide has been revised to reflect the new Code and to provide more recent examples of good practice by individual countries. It is designed to give a framework for assessing resource-specific issues within broader fiscal transparency assessments (including so-called ‘fiscal ROSCs’). The Guide has been used by the governments and legislatures of resource-rich countries, civil societies, providers of technical support, and interested academics and observers.

Subject: Budget planning and preparation, Commodities, Environment, Expenditure, Fiscal policy, Natural resources, Oil, Public financial management (PFM)

Keywords: A budget calendar, Africa, Asia and Pacific, Audit, Budget documentation, Budget planning and preparation, Export proceeds, Global, Government, Hydrocarbon resource, M&G, Mineral depletion, Natural resources, North America, Northern Europe, Oil, Resource, Unit resource rent, World Bank world development indicators definition

Publication Details

Pages:

74
Volume:

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DOI:

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Issue:

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Series:

2007
Stock No:

GRRTEA
ISBN:

9781589064638
ISSN:

2663-3744

Notes

Full text also available in French and Spanish.

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