This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and emerging market economies, where the use of such accounts is in its infancy because of data constraints, insufficient human and financial...

The Public Investment Management Assessment (PIMA) of Benin has brought to light an institutional framework of high quality but ineffective implementation. In accordance with the PIMA methodology applied in several countries, the mission focused on assessing the institutional strengths (such as...

Cette evaluation de la gestion des investissements publics (PIMA) au Mali met en lumiere un cadre de gestion robuste dont l'efficience est paradoxalement faible. Conformement a la methodologie elaboree par le departement des finances publiques (FAD) du FMI, cette evaluation PIMA dresse un etat...

Senegal is the first country in sub-Saharan Africa with a Francophone approach to public financial management to volunteer for a fiscal transparency evaluation (FTE). This evaluation applies the standards and practices established in the IMF's Fiscal Transparency Code (the Code), adopted in...

The Guinean authorities are working to reduce the country's infrastructure deficit and have provided for this effort in Guinea's 2016-20 National Economic and Social Development Plan (PNDES). Public-private partnerships (PPPs) are a mechanism used to fund major projects to be implemented. To...

La question des depenses sociales connait un vif regain d'interet depuis une dizaine d'annees. La montee des inegalites et le necessaire soutien des populations vulnerables focalisent de plus en plus d'attention, surtout depuis la crise financiere mondiale. Parallelement, le FMI a multiplie ses...

The development of infrastructure is one of the pillars of the Emerging Gabon Strategic Plan (PSGE). Implemented as of 2012, the PSGE has been establishing priority strategic guidelines to transform Gabon into an emerging economy by 2025. Its primary aims are to ensure and expedite the country's...

Le document Fiscalite des entreprises dans l'economie mondiale insiste sur la necessite de preserver et de mettre a profit les progres de la cooperation fiscale internationale accomplis ces dernieres annees qui, sur certains points, sont actuellement menaces. Le document accorde une attention...

La mission a évalué les progrès de la Direction générale des douanes, a identifié des priorités et des besoins en matière de renforcement des capacités et a recommandé des améliorations concernant le développement des fonctions douanières essentielles

Chapter 1 of the report draws some early lessons from governments' fiscal responses to the pandemic and provides a roadmap for the recovery. Governments' measures to cushion the blow from the pandemic total a staggering $12 trillion globally. These lifelines and the worldwide recession have...