В статье анализируется ключевой этап бюджетного процесса система исполнения бюджета. Автор приводит ряд основных задач, которые решаются в ходе выполнения...

Timor-Leste is a unitary state and has made significant progress with improving its fiscal transparency. The government has adopted a transparent, fiscally sustainable governance framework for the petroleum sector. Nonetheless, there are still many areas in which Timor-Leste diverges from the...

This report provides a reassessment of fiscal transparency practices in Mozambique. The reassessment is conducted against the results of Report on the Observance of Standards and Codes (ROSC) on fiscal transparency, which identified serious transparency shortcomings and updates of the ROSC,...

The basic government finance processes are supported by a sound institutional and legal framework. Fiscal information is provided through regular publications and extensive use of the internet. Finally, audit processes are extensive and help improve budget management decisions, practices and...

This report focuses on IMF Technical Assistance Evaluation—Public Expenditure Management (PEM) Reform in Selected African Countries. Most of the countries examined were colonies of the United Kingdom, inheriting similar and relatively simple budget systems based on an interpretation of...

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...

Rwanda is making important choices concerning budget processes. A program-oriented budget framework is now used. A new Constitution, adopted in May 2003, has made some important choices concerning the public management system, including the balance of power between the executive and the...

This report on the Observance of Standards and Codes (ROSC) Data Module provides a review of Latvia’s data dissemination practices against the IMF’s Special Data Dissemination Standard (SDDS), complemented by the in-depth assessment of the quality of the national accounts, consumer...

This data module of the Report on the Observance of Standards and Codes (ROSC) contains a summary assessment of dissemination practices in Ecuador relative to the IMF’s Special Data Dissemination Standard (SDDS). It also presents an assessment of data quality for national accounts,...

This report provides an assessment of fiscal transparency in Germany. The assessment has two parts. The first is a description of practices, prepared by the IMF staff on the basis of discussions with the authorities, their comprehensive responses to the fiscal transparency questionnaire, and...