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Republic of Equatorial Guinea; Report on the Observance of Standards and Codes—Fiscal Transparency Module

This report evaluates the Observance of Standards and Codes on Fiscal Transparency for the Republic of Equatorial Guinea. Equatorial Guinea needs to improve transparency in many of the important elements of the Code of Good Practices on Fiscal Transparency, but a basis is being established to implement key fiscal transparency practices. An improved legal framework for fiscal management, in harmony with regional partners, has been put in place, notably through the 2003 Public Finance Law and the 2004 Tax Code. The authorities at the highest level have also indicated their commitment to improving fiscal transparency.
Year of publication:
2005-04-27
Institutions: International Monetary Fund (IMF) ; International Monetary Fund
Subject: Fiscal transparency | Reports on the Observance of Standards and Codes | budget law | public finance | budget execution | fiscal policy | budget directorate | budget constraint | public finance law | fiscal management | annual budget | budget document | tax administration | budget process | budget management | current budget | budget documents | government accounts | budget preparation | budget preparation process | aggregate fiscal | budget execution law | capital expenditure | budget documentation | internal audit | fiscal data | public investment | budget year | budget execution report | budget execution reports | government guarantees | resource allocation | annual budgets | budget allocations | current expenditure | fiscal policy formulation | public expenditure | fiscal regime | budget proposal | state treasury | capital budget | government finance | taxation | current expenditures | internal control | public investment program | fiscal policy framework | fiscal administration | budget allocation | state budget | government expenditure | government finance statistics | fiscal reporting | fiscal risks | budget authority | budget bill | tax system | external audit | fiscal balance | fiscal targets | public debt | fiscal sustainability | budget classification | budget planning | government budget | government finances | open budget preparation | government accounting | fiscal activity | fiscal constraints | tax policy | tax revenue | budget implementation | fiscal aggregates | regular budget process | fiscal terms | contingent liabilities | budget submissions | tax credit | taxable income | fiscal policies | budget practices | fiscal forecasts | fiscal target | budget execution system | information on budget execution | tax base | fiscal policy statements | fiscal statistics | control of budget execution | fiscal activities | expenditure increases | fiscal equilibrium | budget projections | budgetary authority | budget reporting | fiscal incentives | tax revenues | tax authority | fiscal stability | accountability mechanisms | fiscal accounting | defense spending | expenditure programs | budget circular | fiscal accounts | fiscal roles | fiscal objectives | revenue collection | fiscal law | detailed budget execution | fiscal rules | fiscal framework | fiscal strategy | financial management | government spending | quasi-fiscal activities | government policies | budget does | quasi-fiscal activity | budget committee | fiscal sustainability analysis | accountability framework | budget execution process | fiscal surpluses | process of budget execution | tax payments | aggregate fiscal constraints | fiscal information | budget proposals | long-term fiscal sustainability | tax collection | budget transparency
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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 05/144 3 pages long
Source:
Persistent link: https://www.econbiz.de/10005591603
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