Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 32 pages
File Size : 33,87 MB
Release : 1989-09-26
Category : Business & Economics
ISBN : 1451957009
In many countries, the activities of public enterprises have an important fiscal impact. While the precise nature of this impact is often obscured, it is important that it be reflected in measures of overall fiscal activity. The paper is intended to raise and clarify some of the issues involved in this task.
Author : Peter Stella
Publisher :
Page : 40 pages
File Size : 32,5 MB
Release : 1989
Category : Government business enterprises
ISBN :
Author : Mrs.Sage De Clerck
Publisher : International Monetary Fund
Page : 470 pages
File Size : 10,96 MB
Release : 2015-03-10
Category : Business & Economics
ISBN : 1498379214
The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.
Author : Mr.Mario I. Bléjer
Publisher : International Monetary Fund
Page : 404 pages
File Size : 42,37 MB
Release : 1991-09-15
Category : Business & Economics
ISBN : 9781557751928
Fiscal policy seeks to equilibrate the public sector's financing needs with the private sector's demand for investment and a sustainable balance of payments. Correct measurement of the public sector's net use of resources is therefore an important prerequisite for managing the macroeconomy. This volume, edited by Mario I. Blejer and Adrienne Cheasty, is organized around four issues: the adequacy of summary measures of the fiscal deficit, conventional and adjusted deficits, coverage (size) of the public sector, and the public sector's intertemporal budget constraint.
Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 65 pages
File Size : 32,86 MB
Release : 1990-11-01
Category : Business & Economics
ISBN : 1451947380
The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, including balance of payments, monetary and fiscal issues, global liquidity, and national and international economic developments.
Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 218 pages
File Size : 47,58 MB
Release : 2001-12-19
Category : Business & Economics
ISBN : 9781589060616
This Manual, which updates the first edition published in 1986, is a major advance in the standards for compilation and presentation of fiscal statistics. It is intended as a reference volume for compilers of government finance statistics, fiscal analysts, and other users of fiscal data. The Manual introduces accrual accounting, balance sheets, and complete coverage of government economic and financial activities. It covers concepts, definitions, classifications, and accounting rules, and provides a comprehensive framework for analysis, planning, and policy determination. To the extent possible, the Manual has been harmonized with the System of National Accounts 1993.
Author : Ram Mudambi
Publisher : Cambridge University Press
Page : 340 pages
File Size : 44,56 MB
Release : 2001-01-29
Category : Business & Economics
ISBN : 9780521659598
This volume explores shifting conceptions of constitutional political economy and suggests possible future strategies for change.
Author : Mr.Jack Diamond
Publisher : International Monetary Fund
Page : 84 pages
File Size : 31,28 MB
Release : 1999-07-01
Category : Business & Economics
ISBN : 9781557757876
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Author : World Bank
Publisher : World Bank Publications
Page : 294 pages
File Size : 43,10 MB
Release : 2005
Category : Business & Economics
ISBN : 9780821361429
Accountability of government to citizens is the foundation for good governance. Unfortunately, many developing countries suffer the results of dysfunctional governance systems that fail to provide even minimal levels of vital public services. The key message of the New Institutional Economics is that incentives matter. In the public sphere, the countries' accountability frameworks rewards, sanctions, and measurement of performance shape public sector performance. This book applies this fundamental insight to fiscal/budgetary analysis and public service delivery, giving the reader tools and around the globe examples of institutional arrangements that help citizens hold government accountable for their performance.
Author : Mr. M. Cangiano
Publisher : International Monetary Fund
Page : 468 pages
File Size : 26,81 MB
Release : 2013-04-05
Category : Business & Economics
ISBN : 1475512198
The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades, including fiscal responsibility legislation, fiscal rules, medium-term budget frameworks, fiscal councils, fiscal risk management techniques, performance budgeting, and accrual reporting and accounting. Not merely a handbook or manual describing practices in the field, the volume instead poses critical questions about innovations; the issues and challenges that have appeared along the way, including those associated with the global economic crisis; and how the ground can be prepared for the next generation of public financial management reforms. Watch Video of Book Launch
