Republic of Estonia; Reassessment Report on the Observance of Standards and Codes: Fiscal Transparency Module

This report provides a reassessment of fiscal transparency practices in Estonia in relation to the requirements of the IMF Code of Good Practices on Fiscal Transparency. It presents a description of practices prepared by IMF staff on the basis of discussions with the authorities and their responses to the fiscal transparency questionnaire, and drawing on other available information. The report presents an IMF staff commentary on fiscal transparency in Estonia. A summary of IMF staff assessments and comments on observance of good practices is also presented.

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Year of publication:	2009-03-13
Institutions:	International Monetary Fund (IMF) ; International Monetary Fund
Subject:	Budgetary policy \| Central bank autonomy \| Financial sector \| Fiscal management \| Fiscal sustainability \| Fiscal transparency \| Governance \| Nonbank financial sector \| Reports on the Observance of Standards and Codes \| Tax administration \| budget law \| budget documentation \| state budget \| public finances \| budget process \| annual budget \| fiscal risks \| fiscal data \| fiscal policy \| organic budget law \| fiscal activities \| budget preparation \| government budget \| internal control \| internal audit \| budget strategy \| external audit \| budget documents \| fiscal information \| contingent liabilities \| budget preparation process \| budget balance \| quasi-fiscal activities \| budget execution \| central government budget \| budgetary funds \| budget deficits \| accounting standards \| accrual accounting \| accrual budgeting \| fiscal reporting \| budget year \| budget negotiations \| budget projections \| capital expenditure \| budget bids \| budget estimates \| budget outturn \| government finance \| fiscal position \| taxation \| performance budgeting \| government accounts \| budget revenues \| fiscal policy objectives \| budgetary institutions \| fiscal reports \| government finance statistics \| fiscal roles \| fiscal positions \| fiscal outlook \| fiscal aggregates \| budget act \| fiscal targets \| accrual accounting system \| public debt \| medium-term budget \| fiscal policy framework \| tax policy \| medium-term budget framework \| government expenditure \| tax revenues \| tax liability \| government guarantees \| fiscal outturn \| budgetary impact \| budget framework \| central government debt \| fiscal developments \| budget envelope \| long-term fiscal sustainability \| fiscal balance \| open budget preparation \| budget surpluses \| fiscal rule \| audit institutions \| fiscal rules \| government accounting \| aggregate fiscal \| budget bill \| fiscal projections \| central government fiscal \| government budget execution \| medium-term fiscal framework \| budget surplus \| expenditure policy \| budget credibility \| budget circular \| public finance \| budget decision \| budget structure \| fiscal report \| fiscal indicators \| fiscal arrangements \| budget aggregates \| taxable income \| budget classification \| treasury single account \| government finances \| budget transfers \| tax base \| budget implementation \| budget planning \| fiscal affairs \| fiscal forecasting \| fiscal deficits \| government budget estimates \| reports on budget execution \| public finance laws \| fiscal powers \| fiscal objectives \| budget decisions \| fiscal framework \| accounts payable \| fiscal activity \| tax collection \| budget control \| budget activity \| budgetary activities \| fiscal reforms \| revenue projections \| extrabudgetary funds \| fiscal years \| fiscal measures \| cash accounting \| budget approval \| fiscal affairs department \| fiscal strategy \| government policy \| cash budgeting system \| expenditure levels \| extra budgetary funds \| fiscal relationships \| fiscal stance \| cash budgeting \| budget outturns \| government expenditures \| fiscal sustainability analysis \| budget deficit \| budgetary decisions \| fiscal forecasts \| local taxes

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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 09/94 4 pages long
Source:	RePEc - Research Papers in Economics

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