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

This report provides an assessment of fiscal transparency practices in Serbia in relation to the requirements of the IMF Code of Good Practices on Fiscal Transparency. Serbia has made solid advances in fiscal transparency in recent years, but there are still some major shortcomings. This report recommends that effective prioritization and execution of the budget process should be strengthened by integrating the National Investment Plan consistently into budget preparation and reporting. Commitment control should also be fully enforced so that any expenditure arrears can be comprehensively monitored.

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Year of publication:	2009-05-14
Institutions:	International Monetary Fund (IMF) ; International Monetary Fund
Subject:	Budgets \| Financial sector \| Fiscal management \| Fiscal transparency \| Government expenditures \| Privatization \| Public finance \| Reports on the Observance of Standards and Codes \| Statistics \| Tax systems \| public finances \| fiscal risks \| fiscal data \| public debt \| budget documentation \| budget documents \| budget process \| budget preparation \| internal audit \| budget year \| financial management \| annual budget \| fiscal activities \| budget proposals \| fmis \| external audit \| budget system law \| budget system \| budget estimates \| budget preparation process \| fiscal information \| budget projections \| internal control \| fiscal projections \| fiscal policy \| budget execution \| tax administration \| fiscal position \| quasi-fiscal activities \| contingent liabilities \| tax system \| current budget \| fiscal aggregates \| fiscal reports \| tax revenues \| public financial management \| fiscal reporting \| government budgets \| fiscal policy objectives \| treasury single account \| fiscal rules \| fiscal outlook \| revenue projections \| government finance \| government finance statistics \| budget revenues \| government financing \| budget outturns \| financial management information \| financial management information system \| government budget \| extrabudgetary funds \| fiscal outturn \| budgetary management \| local taxes \| central government fiscal \| accounting standards \| national accounts \| annual budget process \| fiscal accounts \| budget classification \| debt service \| budget framework \| budgetary impact \| capital budget \| budget systems \| budget law \| open budget preparation \| fiscal targets \| budgetary framework \| taxation \| medium-term budget framework \| tax policy \| government expenditure \| capital investment \| budgetary implications \| capital expenditure \| fiscal roles \| government deposits \| budgetary reserves \| budget allocations \| budget cycle \| fiscal outturns \| budgetary support \| budget activities \| fiscal affairs \| intergovernmental fiscal \| public finance management \| intergovernmental fiscal relations \| fiscal operations \| medium-term budget \| fiscal relations \| budget management \| central government budget \| fiscal affairs department \| fiscal policy framework \| government policies \| budget outturn \| tax collections \| government securities \| audit institutions \| foreign debt \| fiscal indicators \| tax rates \| budget aggregates \| fiscal policy formulation \| fiscal risk \| budget review \| fiscal report \| budget balance \| government budget estimates \| budgetary cycle \| budget outcomes \| general government expenditure \| public finance laws \| intergovernmental transfers \| fiscal policies \| fiscal powers \| fiscal issues \| stages of budget execution \| local government budget \| social expenditure \| fiscal activity \| fiscal target \| control of budget execution \| fiscal reforms \| treasury department \| fiscal years \| government accounting \| government spending \| central government debt \| tax authorities \| fiscal sustainability \| fiscal agent \| government guarantees \| budget controllers \| fiscal impact \| local government budgets \| tax revenue \| fiscal forecasts \| fiscal stance \| fiscal cost \| current expenditures \| budget document \| government guarantee \| budget review process \| treasury system \| fiscal analysis

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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 09/144 5 pages long
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011243818