Guatemala; Report on Observance of Standards and Codes: Fiscal Transparency Module

This report provides an assessment of fiscal transparency practices in Guatemala in light of the requirements of the IMF Code of Good Practices on Fiscal Transparency. The assessment reveals that Guatemala has progressed in certain important aspects of fiscal transparency. A variety of measures have made it possible to modernize budget, treasury, and accounting procedures, improve management and control of public funds, and prepare timely budget execution reports. The annual budget and the ministry of finance website provide increasingly complete information on central government activities.

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Year of publication:	2006-01-12
Institutions:	International Monetary Fund (IMF) ; International Monetary Fund
Subject:	Budgetary policy \| Fiscal transparency \| Reports on the Observance of Standards and Codes \| budget execution \| budget process \| budget documents \| fiscal activities \| tax administration \| quasi-fiscal activities \| budget execution reports \| fiscal policy \| budget law \| public investment \| fiscal information \| budget outturn \| annual budget \| budget preparation \| tax authority \| public finance \| external audit \| public debt \| capital expenditure \| budget management \| organic budget law \| fiscal activity \| fiscal relations \| central government budget \| internal control \| government budget execution \| budget preparation process \| contingent liabilities \| fiscal reports \| internal audit \| fiscal risks \| fiscal sustainability \| public expenditure \| fiscal policy objectives \| government finance \| budget amendments \| fiscal statistics \| reports on budget execution \| open budget preparation \| fiscal balance \| budget document \| fiscal management \| regular budget process \| fiscal risk \| tax effort \| annual budget process \| budget formulation \| government expenditure \| fiscal data \| decentralization \| internal control system \| tax revenue \| general budget \| accrual accounting system \| intergovernmental fiscal \| information on budget execution \| fiscal functions \| budget does \| annual budgets \| fiscal results \| fiscal revenue \| government finance statistics \| budget documentation \| extrabudgetary funds \| financial management \| fiscal performance \| government budget \| intergovernmental fiscal relations \| control of budget execution \| fiscal rules \| government grants \| periodic budget execution \| fiscal projections \| accrual accounting \| public investment program \| fiscal accounts \| accounting standards \| debt service \| fiscal affairs department \| government priorities \| intergovernmental transfers \| sector budgets \| tax reform \| tax returns \| fiscal position \| public financial institutions \| tax base \| social expenditure \| unrealistic budget \| fiscal forecasts \| budget principles \| accounting practices \| annual budget preparation \| central government fiscal \| expenditure programs \| budget rules \| government finances \| budget policies \| tax authorities \| sector budget \| fiscal affairs \| national accounts \| central government debt \| fiscal sustainability analyses \| government deposits \| budget classification \| fiscal report \| fiscal reporting \| tax structure \| government guarantees \| budget year \| current expenditure \| budget system \| fiscal objectives \| government policy \| tax revenues \| tax policy \| budget execution information \| budget formulation process \| budget estimates \| fiscal rule \| fiscal models

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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 06/9 4 pages long
Source:	RePEc - Research Papers in Economics

Persistent link: https://ebvufind01.dmz1.zbw.eu/10005825147