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

This paper focuses on the observance of standards and codes on fiscal transparency for Switzerland. The assessment reveals that the fiscal role of the executive and legislative branches of government, and the legal framework for the management of federal public finances, are clearly defined. The federal budget process is governed by a precise legal framework. A coherent medium-term fiscal framework provides a clear context for budget decisions. The accuracy of macroeconomic forecasts compares favorably with private sector counterparts. There are some areas, however, where further measures could be considered.

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Year of publication:	2009-07-07
Institutions:	International Monetary Fund (IMF) ; International Monetary Fund
Subject:	Budgetary policy \| Budgets \| Corporate sector \| Debt management \| Fiscal management \| Fiscal transparency \| Governance \| Public debt \| Reports on the Observance of Standards and Codes \| Tax administration \| budget documents \| public finances \| fiscal data \| internal audit \| budget process \| annual budget \| department of finance \| fiscal policy \| budget documentation \| contingent liabilities \| budget year \| fiscal sustainability \| internal control \| external audit \| fiscal risks \| budget preparation \| fiscal information \| budget preparation process \| central government budget \| budget execution \| accounting standards \| fiscal position \| government finance \| government finance statistics \| budgetary impact \| budget execution reports \| medium-term fiscal framework \| financial management \| government budget \| fiscal aggregates \| fiscal activity \| fiscal reports \| fiscal policy objectives \| fiscal outturn \| budget outturns \| fiscal impact \| fiscal rules \| budget estimates \| budgetary central government \| fiscal reporting \| quasi-fiscal activity \| public finance \| fiscal forecasts \| budget proposals \| budget classification \| cash flow statement \| taxation \| budget law \| fiscal stance \| fiscal risk \| fiscal scenario \| fiscal rule \| long-term fiscal sustainability \| tax rates \| fiscal activities \| budget guidelines \| fiscal framework \| audit institutions \| accrual accounting \| fiscal roles \| budget execution data \| tax liability \| government expenditure \| capital expenditure \| primary expenditure \| budget implementation \| public finance laws \| federal spending \| budget decisions \| annual budgets \| budget aggregates \| extrabudgetary funds \| fiscal indicators \| fiscal targets \| fiscal policy framework \| accrual budgeting \| tax authority \| budgetary funds \| global budget \| tax base \| defense spending \| fiscal federalism \| government expenditures \| budget outturn \| budget does \| impact of public spending \| taxable income \| budget proposal \| budgetary limits \| budget subsidy \| treasury single account \| budgetary framework \| fiscal affairs \| fiscal policy management \| government finances \| fiscal forecasting \| fiscal experts \| fiscal report \| capital investments \| federal government expenditures \| detailed budget execution \| actual expenditure \| government budget estimates \| fiscal powers \| annual accounts \| budget document \| federal fiscal policy \| fiscal sustainability analysis \| fiscal policies \| fiscal operations \| tax returns \| fiscal years \| general government expenditures \| budget bill \| federal government budget \| fiscal priorities \| revenue projections \| public spending \| reports on budget execution \| general government expenditure \| fiscal projections \| accounts payable \| quasi-fiscal activities \| fiscal policy objective \| fiscal impacts \| fiscal gap \| internal control system \| central government debt \| fiscal balance \| financial management system \| government guarantees \| tax policy \| budget bids \| interest expenditure \| extra budgetary funds \| public expenditures \| revenue collection \| budget policy \| activist fiscal policy \| government policies \| tax credits \| government policy \| open budget preparation \| government guarantee \| fiscal affairs department

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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 09/201 5 pages long
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011245476