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

This report evaluates Moroccoâ€™s fiscal transparency practices and assesses compliance with the IMFâ€™s Code of Good Practices on Fiscal Transparency. Moroccoâ€™s fiscal management system, which remains highly centralized, is essentially reliable and supported by legal safeguards, and adequate for steering budget performance. The far-reaching amendment of the organic law governing budget laws carried out in November 1998, the legislative and regulatory provisions that accompanied it, and the recent reforms have led to significant progress with respect to the clarity of fiscal and accounting standards and access to financial information.

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Year of publication:	2005-08-16
Institutions:	International Monetary Fund (IMF) ; International Monetary Fund
Subject:	Fiscal management \| Fiscal transparency \| Reports on the Observance of Standards and Codes \| Tax administration \| budget law \| budget review \| budget documentation \| fiscal data \| fiscal activities \| quasi-fiscal activities \| government budget \| annual budget \| public expenditure \| central government budget \| medium-term fiscal framework \| fiscal position \| budget preparation \| internal audit \| government finance \| budget execution \| fiscal aggregates \| public financial institutions \| government revenue \| general budget \| fiscal policy \| tax authorities \| taxation \| government budget execution \| fiscal sustainability \| extrabudgetary funds \| fiscal account \| fiscal monitoring \| contingent liabilities \| government finance statistics \| budgetary activities \| current budget \| public finances \| tax revenue \| medium-term fiscal sustainability \| fiscal information \| fiscal risks \| fiscal reporting \| budget principles \| national accounting \| tax system \| government expenditure \| budget documents \| financial management \| national accounts \| fiscal statistics \| fiscal framework \| government accounting \| budgetary operations \| open budget preparation \| fiscal accounts \| accounting standards \| fiscal situation \| fiscal strategy \| budget coverage \| budget directorate \| public debt \| government guarantee \| fiscal affairs department \| decentralization \| budget proposals \| budget preparation procedure \| organic budget law \| public investment \| fiscal roles \| fiscal developments \| national budget \| debt service \| quasi-fiscal activity \| budget does \| fiscal management system \| budget allocations \| fiscal planning \| revenue projections \| government accounts \| fiscal accounting \| budget estimates \| budgetary documents \| budget circulars \| fiscal activity \| budgetary funds \| fiscal expenditure \| fiscal affairs \| external audit \| budget requirements \| budget outturn \| budget negotiations \| government budgets \| public finance \| fiscal stability \| budget year \| budget outturns \| national accounts statistics \| government financing \| state budget \| central government departments \| budget deficit \| local government budgets \| budgetary framework \| foreign borrowing \| budget document \| tax base \| budgetary resources \| budget operations \| fiscal decentralization \| tax policy \| fiscal laws \| expenditure programs \| annual deficits \| treasury directorate \| fiscal balance \| long-term fiscal sustainability \| budget execution procedures \| fiscal constraints \| tax incentives \| budget preparation procedures \| fiscal deficit \| budget formulation \| foreign debt \| fiscal consequences \| government employment \| fiscal reform \| government policies \| fiscal years \| budget balances \| local taxes \| foreign indebtedness \| budget transfers \| fiscal operations \| government finances \| budget expenditures \| central government fiscal

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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 05/298 5 pages long
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005591146