Manual on fiscal transparency:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Washington, DC
2001
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturverz. S. 78 - 81 |
| Beschreibung: | X, 81 S. |
| ISBN: | 1589060555 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804129457355620352 |
|---|---|
| adam_text | Contents
Preface
v
Abbreviations and Acronyms
vi
Code of Good Practices on Fiscal Transparency
vii
Overview
1
1.
Clarity of Roles and Responsibilities
9
The Scope of Government
9
The Framework for Fiscal Management
16
2.
Public Availability of Information
22
Provision of Comprehensive Information on Fiscal Activity
22
Obligations Regarding Publication
35
3.
Open Budget Preparation, Execution, and Reporting
38
Budget Documentation
38
Budget Presentation
45
Procedures for Budget Execution
51
Fiscal Reporting
57
4.
Assurances of Integrity
61
Data Quality Standards
61
Public and Independent Scrutiny
66
Boxes
1.
Basic Requirements of Fiscal Transparency
4
2.
Best Practices of Fiscal Transparency
6
3. OECD
Principles of Corporate Governance: Principle IV
on Disclosure and Transparency
15
4.
Characteristics of Transparent Regulations
16
5.
Budget Law
—
Different Traditions
18
6.
Code of Conduct for Public Officials
21
7.
Budget and Fiscal Reports
24
ill
IV
MANUAL
ON FISCAL TRANSPARENCY
8.
Contingent Liabilities, Policy Obligations, and Implicit
Liabilities
26
9.
Tax Expenditure Reporting
28
10.
Types of Quasi-Fiscal Activity
29
11.
Estimating the Fiscal Effects of Quasi-Fiscal Activities
31
12.
Government Balance Sheets: Some Issues
33
13.
Budget Law and Fiscal Transparency
36
14. OECD Best
Practices for Budget Transparency
39
15.
Medium-Term Budget Frameworks: Some Lessons from the
Experience of Selected
OECD
Countries
42
16.
Statement of Fiscal Risks
44
17.
Fiscal Transparency and International Standards for Financial
and Fiscal Reporting
46
18.
The Public Sector Balance
52
19.
INTOSAI Guidelines for Internal Control Standards
53
20.
Stages of Payment and Payment Arrears
55
21.
Fiscal Transparency and Data Dissemination Standards
59
22.
Revenue Forecasting
63
23.
Data Quality Framework
—
Main Dimensions
66
24.
INTOSAI Auditing Standards
69
25.
The UN Fundamental Principles of Official Statistics
70
Glossary
72
References
78
Website References
80
|
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| dewey-sort | 3336.3 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV014723002 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T19:05:26Z |
| institution | BVB |
| isbn | 1589060555 |
| language | English |
| lccn | 2002510030 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009976728 |
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| physical | X, 81 S. |
| publishDate | 2001 |
| publishDateSearch | 2001 |
| publishDateSort | 2001 |
| record_format | marc |
| spelling | Manual on fiscal transparency Fiscal Affairs Department, International Monetary Fund Washington, DC 2001 X, 81 S. txt rdacontent n rdamedia nc rdacarrier Literaturverz. S. 78 - 81 Internationaler Währungsfonds (DE-588)1013082-2 gnd rswk-swf Belastingpolitiek gtt Divulgation d'informations - Guides, manuels, etc IMF gtt Openbaarheid gtt Politique fiscale - Guides, manuels, etc Disclosure of information Handbooks, manuals, etc Fiscal policy Handbooks, manuals, etc Transparenz (DE-588)4185917-0 gnd rswk-swf Fiskalpolitik (DE-588)4071234-5 gnd rswk-swf Fiskalpolitik (DE-588)4071234-5 s Transparenz (DE-588)4185917-0 s DE-604 Internationaler Währungsfonds (DE-588)1013082-2 b DE-188 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009976728&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Manual on fiscal transparency Internationaler Währungsfonds (DE-588)1013082-2 gnd Belastingpolitiek gtt Divulgation d'informations - Guides, manuels, etc IMF gtt Openbaarheid gtt Politique fiscale - Guides, manuels, etc Disclosure of information Handbooks, manuals, etc Fiscal policy Handbooks, manuals, etc Transparenz (DE-588)4185917-0 gnd Fiskalpolitik (DE-588)4071234-5 gnd |
| subject_GND | (DE-588)1013082-2 (DE-588)4185917-0 (DE-588)4071234-5 |
| title | Manual on fiscal transparency |
| title_auth | Manual on fiscal transparency |
| title_exact_search | Manual on fiscal transparency |
| title_full | Manual on fiscal transparency Fiscal Affairs Department, International Monetary Fund |
| title_fullStr | Manual on fiscal transparency Fiscal Affairs Department, International Monetary Fund |
| title_full_unstemmed | Manual on fiscal transparency Fiscal Affairs Department, International Monetary Fund |
| title_short | Manual on fiscal transparency |
| title_sort | manual on fiscal transparency |
| topic | Internationaler Währungsfonds (DE-588)1013082-2 gnd Belastingpolitiek gtt Divulgation d'informations - Guides, manuels, etc IMF gtt Openbaarheid gtt Politique fiscale - Guides, manuels, etc Disclosure of information Handbooks, manuals, etc Fiscal policy Handbooks, manuals, etc Transparenz (DE-588)4185917-0 gnd Fiskalpolitik (DE-588)4071234-5 gnd |
| topic_facet | Internationaler Währungsfonds Belastingpolitiek Divulgation d'informations - Guides, manuels, etc IMF Openbaarheid Politique fiscale - Guides, manuels, etc Disclosure of information Handbooks, manuals, etc Fiscal policy Handbooks, manuals, etc Transparenz Fiskalpolitik |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009976728&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |