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Portugal; Report on the Observance of Standards and Codes—Fiscal Transparency Module

This report provides an assessment of fiscal transparency practices in Portugal against the requirements of the IMF Code of Good Practices on Fiscal Transparency. IMF staff observed that Portugal meets the requirements of fiscal transparency code in several areas. Significant progress has also been made in strengthening fiscal management and transparency at all levels of government. However, in the view of IMF staff, further corrective efforts are required on the part of Portuguese policymakers. They recommend a monitoring unit be set up in all public-private partnership projects and state-owned enterprise (SOE) activities.
Year of publication:
2003-12-01
Institutions: International Monetary Fund (IMF) ; International Monetary Fund
Subject: Fiscal transparency | Reports on the Observance of Standards and Codes | state budget | budget execution | budget law | public debt | government deficit | budget documents | budget process | budget year | government accounts | fiscal management | annual budget | national accounts | budget preparation | public expenditure | taxation | budget framework | financial management | fiscal relations | public expenditure reform | budgetary allocations | budget allocations | government finances | expenditure reform | fiscal risks | intergovernmental fiscal | fiscal affairs department | revenue projections | municipal finances | fiscal affairs | fiscal data | fiscal accounts | contingent liabilities | budgetary resources | budget cycle | intergovernmental fiscal relations | open budget preparation | internal audit | public finance | medium-term budget | excessive deficit procedure | expenditure policy | budget oversight | annual budget process | fiscal activities | budget transfers | fiscal system | budget management | public finances | quasi-fiscal activities | budgetary funds | government accounting | budgetary policy | government budgets | budget execution data | budget allocation | budget document | budget office | budget reporting | annual accounts | annual budgets | budget preparation process | budgetary implications | budget does | tax administration | internal control | national accounts data | budget classification | central government budget | capital expenditures | budget execution process | budget approval | tax system | budgetary allocation | national budget | budgetary policies | fiscal policy objectives | reports on budget execution | interest expenditure | public financial institutions | budget outturns | budgetary support | financial accounting | government financing | fiscal targets | governmental fiscal relations | budget submissions | budget projections | central government debt | government budget | tax revenues | aggregate demand | expenditure composition | fiscal accounting | budget report | cash accounting | budget information | fiscal sustainability | current expenditures | fiscal incidence | annual budget execution | tax revenue | public investment | treasury system | efficiency of budget execution | budget transparency | budgetary processes | budget proposals | public expenditures | budget bill | government guarantees | fiscal policy | budget proposal | fiscal information | budget execution framework | accounting practices | national treasury | budgeting process | budget procedure | government liabilities | discretion in budget execution
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Extent:
application/pdf
Series:
Type of publication: Book / Working Paper
Notes:
The text is part of a series IMF Staff Country Reports Number 03/373 3 pages long
Source:
Persistent link: https://www.econbiz.de/10005824893
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