Albania; Report on Observance of Standards and Codes-Fiscal Transparency

Albania has made much progress in recent years in improving fiscal transparency and meets the standards of the fiscal transparency code in several areas. However, shortcomings exist in the transparency of tax laws and instructions, and in budget preparation and the quality of budget documents. The appropriation structure in the budget document should be expanded as soon as possible. Transparency of tax legislation should be implemented. The government should develop formal guidelines and procedures for evaluating and prioritizing projects included in the investment budget.

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Year of publication:	2003-07-08
Institutions:	International Monetary Fund (IMF) ; International Monetary Fund
Subject:	Fiscal transparency \| Reports on the Observance of Standards and Codes \| budget documents \| budget law \| annual budget \| budget execution \| budget preparation \| fiscal data \| external audit \| fiscal activities \| organic budget law \| extrabudgetary funds \| quasi-fiscal activities \| taxation \| internal audit \| budget process \| contingent liabilities \| government expenditure \| fiscal statistics \| budget year \| revenue projections \| fiscal sustainability \| debt service \| fiscal policy \| government finance statistics \| government finance \| budget document \| fiscal aggregates \| budgetary impact \| budget preparation process \| fiscal policies \| budget execution reports \| decentralization \| central government budget \| annual accounts \| fiscal risks \| fiscal sustainability analysis \| budget allocations \| fiscal reports \| government revenue \| government spending \| open budget preparation \| tax revenue \| tax authorities \| expenditure programs \| government budget \| fiscal policy objectives \| fiscal affairs department \| budget monitoring \| fiscal forecasts \| budget aggregates \| fiscal position \| public financial institutions \| fiscal autonomy \| fiscal agent \| budget projections \| accrual accounting \| fiscal targets \| budget review \| revenue forecasting \| fiscal framework \| budget documentation \| annual budget cycle \| fiscal relations \| tax liability \| fiscal affairs \| treasury system \| fiscal indicators \| public debt \| fiscal objectives \| budget estimates \| fiscal projections \| government accounting \| tax bases \| local governments reporting \| tax rates \| fiscal reporting \| fiscal management \| department of treasury \| local taxes \| tax evasion \| budget circular \| general government expenditure \| central government revenue \| government budget appropriation \| budget cycle

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Extent:	application/pdf
Series:	IMF Staff Country Reports.
Type of publication:	Book / Working Paper
Notes:	The text is part of a series IMF Staff Country Reports Number 03/202 2 pages long
Source:	RePEc - Research Papers in Economics

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