Manuals & Guides

Manual on Fiscal Transparency (2007)

By Dawn Elizabeth Rehm, Taryn R Parry

October 19, 2007

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Dawn Elizabeth Rehm, and Taryn R Parry. Manual on Fiscal Transparency (2007), (USA: International Monetary Fund, 2007) accessed December 22, 2024

Also available in: español, français

Summary

The Manual on Fiscal Transparency provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (the Code). It expands and updates the 2001 edition of the Manual, which has been used by countries undertaking assessments of the transparency of their fiscal management practices (including so-called fiscal ROSCs), legislatures, civil society organizations, economists, and financial analysts. Numerous new examples of implementation of the Code by countries in all regions of the world and at different levels of development are included. The Manual, which reflects a public comment process, is also supplemented by the revised Guide on Resource Revenue Transparency. It identifies numerous benefits from fiscal transparency, including providing citizens with information to hold governments accountable for their policy choices, informing and improving the quality of economic policy decisions, highlighting potential risks to the fiscal outlook, and easing a country’s access to international capital markets.

Subject: Budget planning and preparation, Central banks, Contingent liabilities, Expenditure, Fiscal accounting and reporting, Fiscal transparency, Public financial management (PFM), Quasi-fiscal operations

Keywords: Africa, Appropriation, Asia and Pacific, Audit body, Audit report, Budget documentation, Budget planning and preparation, Budget proposal, Caribbean, Contingent liabilities, Eastern Europe, Europe, Final accounts, Fiscal accounting and reporting, Global, Government, Government activity, Government auditing, Internal audit procedure, M&G, Quality standard, Quasi-fiscal operations, Revenue collection, South America, Term id

Publication Details

  • Pages:

    154

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Manuals & Guides

  • Stock No:

    MFTEA2007001

  • ISBN:

    9781589066618

  • ISSN:

    2663-3744

Notes

Full text also available in French, and Spanish.