Kingdom of the Netherlands-Netherlands; Report on the Observance of Standards and Codes-Fiscal Transparency Module, and the Aide-Mémoire Regarding the Fiscal Framework

The report on the Netherlands on the Observance of Standards and Codes discusses the fiscal transparency module and the Aide-Mémoire regarding the fiscal framework. The roles and responsibilities of and within government are, in general, clearly defined and, in many areas, the Netherlands sets best practice standards. The basic principles of the trend-based fiscal framework include the separation of tax receipts and outlays, a stable and well-defined set of expenditure rules, and use of expenditure ceilings to implement policy.

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Year of publication:	2006-03-27
Institutions:	International Monetary Fund (IMF) ; International Monetary Fund
Subject:	Budgetary policy \| Fiscal transparency \| Fiscal management \| Government expenditures \| Reports on the Observance of Standards and Codes \| financial management \| budget process \| budget documents \| fiscal framework \| budget year \| budget execution \| central government budget \| fiscal policy \| budget preparation \| tax administration \| fiscal data \| public debt \| internal audit \| government budget \| accrual accounting \| budget preparation process \| fiscal reporting \| national accounts \| budget management \| budget estimates \| budget documentation \| budget classification \| contingent liabilities \| accounting standards \| state budget \| fiscal activities \| budget cycle \| public investment \| taxation \| government budget execution \| budgetary funds \| government expenditure \| internal control \| government accounts \| annual budget \| tax revenues \| fiscal sustainability \| government finance statistics \| government finance \| government budgets \| government fiscal management \| performance budgeting \| government spending \| state treasury \| central government spending \| government policies \| budget execution reports \| external audit \| public finances \| budget outturn \| fiscal activity \| fiscal risk \| fiscal risks \| budget document \| government finances \| fiscal rules \| fiscal policy objectives \| budgetary process \| budget structure \| open budget preparation \| central government fiscal \| public financial management \| cash accounting \| budget law \| budget execution data \| fiscal discipline \| fiscal outturn \| debt service \| fiscal roles \| capital expenditure \| budget reporting \| fiscal information \| local government budgets \| budget position \| budgetary impact \| treasury single account \| budget discussion \| budget decision \| national accounting \| government grants \| fiscal years \| fiscal management system \| fiscal position \| fiscal costs \| annual budget process \| government accounting \| tax rates \| quasi-fiscal activity \| budget allocations \| fiscal aggregates \| budget deficit \| tax structure \| local government spending \| budgetary effects \| government deficit \| performance budget \| fiscal impact \| fiscal targets \| financial management system \| fiscal decisions \| government guarantees \| budget system law \| municipal spending \| fiscal affairs \| fiscal planning \| fiscal responsibilities \| national accounts statistics \| tax office \| fiscal report \| budget balance \| fiscal reports \| budget implementation \| structural fiscal \| tax increase \| budgetary documents \| decentralization \| budgetary developments \| budgetary decision \| budget circular \| tax avoidance \| budget outturns \| budgetary fund \| government treasury \| information on budget execution \| government budget estimates \| tax structures \| fiscal adjustment \| budget execution information \| tax reductions \| budget activity \| tax collection \| control of budget execution \| fiscal outcomes \| budget system \| fiscal constraints \| fiscal deficit \| general government expenditure \| accrual accounting system \| fiscal agent \| budget expenditure \| budgetary plans \| government policy \| budget information \| tax revenue \| central budget \| tax policy \| budget discipline \| budgetary consequences \| government funding \| fiscal policy targets \| fiscal surplus \| tax changes \| fiscal forecasts \| budget formulation \| budget reforms \| treasury management \| fiscal affairs department \| financial management systems \| treasury system \| budget margin \| budgetary decision-making

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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 06/124 6 pages long
Source:	RePEc - Research Papers in Economics

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