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

In Kenya, the general government is not defined consistently with government finance statistics (GFS) principles. Relationships between the central government and public nonfinancial and financial corporations are generally clearly defined. Government holdings of fully owned corporations and equity are moderate, and the management of state assets is clearly defined. The legislative basis for taxation is clear and comprehensive. Tax administration is clearly defined and well coordinated with overall fiscal management. External scrutiny of macroeconomic assumptions is encouraged. Kenya meets some of the requirements of the fiscal transparency code.

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Year of publication:	2008-03-11
Institutions:	International Monetary Fund (IMF) ; International Monetary Fund
Subject:	Budgetary policy \| Fiscal transparency \| Fiscal management \| Reports on the Observance of Standards and Codes \| internal audit \| budget documents \| budget execution \| public finance \| contingent liabilities \| financial management \| budget process \| tax administration \| budget preparation \| ifmis \| fiscal activities \| public debt \| budgetary funds \| public finance management \| external audit \| annual budget \| internal control \| fiscal information \| fiscal data \| fiscal risks \| budget estimates \| fiscal policy \| government accounts \| financial management act \| quasi-fiscal activities \| budget year \| budgetary process \| budget preparation process \| budget outturn \| public financial management \| annual budget process \| fiscal framework \| annual accounts \| budget strategy \| fiscal reporting \| budget cycle \| budget outlook \| open budget preparation \| fiscal roles \| budget review \| budget law \| government finance \| budget documentation \| government finance statistics \| treasury single account \| government guarantees \| fiscal aggregates \| fiscal sustainability analysis \| taxation \| budget formulation \| budget execution process \| budget document \| tax returns \| fiscal outturn \| fiscal policy objectives \| fiscal sustainability \| budget authority \| integrated financial management \| financial management system \| tax policy \| financial management information \| annual budget cycle \| fiscal affairs department \| revenue collection \| government policies \| tax revenues \| government deposits \| public expenditure \| organic budget law \| central government fiscal \| government revenue \| fiscal deficit \| revenue projections \| public investment \| financial management information system \| government securities \| fiscal affairs \| fiscal activity \| tax collection \| fiscal management system \| medium-term budget \| budget execution reporting \| medium-term budget strategy \| integrated financial management information system \| information on budget execution \| budget execution reports \| fiscal objectives \| government budget \| fiscal rules \| budget management \| budget execution procedures \| budget allocation \| fiscal management reports \| spending control \| budget does \| budget records \| fiscal report \| foreign debt \| performance budgeting \| budget procedure \| local revenues \| fiscal reports \| budget classification \| government employment \| fiscal risk \| tax collections \| government priorities \| budget department \| fiscal situation \| government budget estimates \| budgetary programs \| reports on budget execution \| budgetary performance \| budget decisions \| accounting standards \| fiscal reporting system \| fiscal frameworks \| fiscal model \| control of budget execution \| budgetary management \| budgetary activities \| government annual accounts \| budget control \| fiscal position \| aggregate forecasts \| accounts payable \| budget director \| stages of budget execution \| public budget \| pfm system \| budget framework \| extra budgetary funds \| national budget \| budget information \| budget initiatives \| fiscal developments \| tax liability \| government spending \| fiscal agent \| budget forecasting \| tax system \| government expenditures \| budget circular \| budgetary documents \| formal sector \| recurrent costs of investment projects \| budgetary changes \| local taxes \| budgetary resources

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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 08/99 6 pages long
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011243562