Spain; Report on the Observance of Standards and Codesâ€”Fiscal Transparency Module

This report examines the Observance of Standards and Codes on Fiscal Transparency for Spain. The assessment reveals that over the last several years, Spain has made major progress not only in macroeconomic and fiscal adjustment, but also in modernizing and strengthening its fiscal institutions and in disseminating information about the governmentâ€™s operations. As a result, it now fully meets or exceeds the IMF Code of Good Practices on Fiscal Transparency standards in many areas. There remain, nevertheless, certain aspects in which further progress would be desirable.

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Year of publication:	2005-02-17
Institutions:	International Monetary Fund (IMF) ; International Monetary Fund
Subject:	Fiscal transparency \| Reports on the Observance of Standards and Codes \| budget documents \| state budget \| national accounts \| annual budget \| tax administration \| budget execution \| budget law \| fiscal risks \| fiscal accounts \| budget documentation \| internal control \| budget process \| central government budget \| fiscal data \| budgetary accounting \| budget year \| tax revenues \| budget preparation \| internal audit \| medium-term budget \| government expenditure \| taxation \| budget preparation process \| fiscal outturns \| government budget \| public debt \| fiscal targets \| performance budgeting \| financial management \| budget outturns \| tax changes \| fiscal sustainability \| open budget preparation \| external audit \| fiscal activities \| government deficit \| budget outturn \| government budget execution \| capital expenditure \| fiscal discipline \| government budgets \| fiscal implications \| quasi-fiscal activities \| tax system \| fiscal framework \| budget framework \| fiscal policy \| general budget \| tax collections \| fiscal management \| excessive deficit procedure \| treasury single account \| budget formulation \| budgetary programs \| fiscal balance \| fiscal position \| fiscal outcomes \| medium-term budget framework \| financial management information \| budget document \| fiscal performance \| budgetary impact \| fiscal reporting \| tax compliance \| government spending \| budget execution data \| budget reporting \| financial management information system \| fiscal scenarios \| fiscal autonomy \| fiscal deficit \| government finance statistics \| revenue projections \| national accounting \| budget support \| extrabudgetary funds \| contingent liabilities \| budget deficits \| government revenue \| government finance \| fiscal costs \| decentralization \| budget targets \| budget execution reports \| annual budgets \| current budget \| government accounting \| fiscal adjustment \| fiscal rules \| government accounts \| tax collection \| budget legislation \| general government expenditure \| fiscal relations \| budget aggregates \| fiscal target \| fiscal information \| budget committee \| government guarantees \| tax policy \| fiscal roles \| fiscal scenario \| budget activity \| information on budget execution \| budget proposal \| fiscal affairs \| forecast of revenues \| expenditure programs \| budget projections \| fiscal institutions \| budgetary appropriations \| fiscal variables \| long-term fiscal sustainability \| government monopolies \| revenue forecast \| fiscal reports \| fiscal years \| budget committees \| tax systems \| budget transactions \| annual budget process \| defense spending \| tax authority \| fiscal consolidation effort \| aggregate fiscal \| budgetary items \| budget discussion \| tax credits \| budget office \| budgetary policies \| quasi-fiscal deficit \| budget deficit \| budgetary resources \| fiscal sustainability analysis \| fiscal burden \| debt burden \| expenditure on investment \| intergovernmental transfers \| local taxes \| government expenditures \| fiscal affairs department \| budget proposals \| tax revenue \| tax rebates \| budgetary data \| budget expenditure \| intergovernmental fiscal relations \| budget outcomes \| tax administrations \| fiscal developments \| government deposits \| accounting standards \| medium-term macroeconomic framework \| state budgets \| national accounts data \| budget estimates \| intergovernmental fiscal \| national budget \| fiscal consolidation \| annual budget formulation

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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 05/58 4 pages long
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005591543