Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper |
Autore | Terkper Seth |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (28 p.) |
Disciplina | 657.0218 |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Accounting - Standards
Financial statements - Standards Tax administration and procedure Accounting Budgeting Macroeconomics Public Administration Public Sector Accounting and Audits National Budget Budget Systems Personal Income, Wealth, and Their Distributions Public finance accounting Financial reporting, financial statements Budgeting & financial management Financial statements Fiscal accounting and reporting Accrual accounting Budget planning and preparation Personal income Finance, Public Budget Income |
ISBN |
1-4623-3259-5
1-4527-1982-9 1-282-84070-3 9786612840708 1-4518-6976-2 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records
A. Revenue TransactionsB. Operating Income Rules; 3. Some SARA Budget Issues; C. Operating Expense Rules; D. Investing and Financing Activities; E. Program Activities; 4. Some Key Fixed Asset (FA) Issues; V. SARA Reporting Obligations; A. Simple Cash Statements; B. Complex Financial Statements; C. Program Statements; D. Consolidated Financial Statements; VI. Conclusion; References |
Record Nr. | UNINA-9910788246803321 |
Terkper Seth
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Washington, D.C. : , : International Monetary Fund, , 2008 | ||
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Lo trovi qui: Univ. Federico II | ||
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Advanced Public Financial Management Reforms in South East Europe / / Mia Pavesic-Skerlep, Eivind Tandberg |
Autore | Pavesic-Skerlep Mia |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
Descrizione fisica | 1 online resource (35 p.) |
Altri autori (Persone) | TandbergEivind |
Collana | IMF Working Papers |
Soggetto topico |
Finance, Public - Europe
Monetary policy - Europe Budgeting Public Finance National Budget Budget Systems National Government Expenditures and Related Policies: General Forecasts of Budgets, Deficits, and Debt Budgeting & financial management Public finance & taxation Budget planning and preparation Performance-based budgeting Public financial management (PFM) Expenditure Medium-term budget frameworks Budget Finance, Public Expenditures, Public |
ISBN |
1-4623-6081-5
1-4527-1576-9 1-282-84317-6 9786612843174 1-4518-7249-6 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction and overview; A. Introduction; II. Fiscal institutions and outcomes 1990-2006; A. PFM Objectives; B. PFM Reform Agendas in SEE Countries; Tables; 1. Main Public Financial Management Objectives and Indicators; C. Status of PFM Reforms in SEE Countries; 2. Selected Public Financial Management Objectives and Benchmarks; D. Fiscal Objectives and Outcomes; Figures; 1:Remaining PFM Reform Needs in SEE Countries; 3a. SEE Expenditure Levels; 3b. SEE Fiscal Balances; 4. Indicators for Financial Discipline in Six SEE Countries; 5a. Albania Functional Breakdown of Expenditures
5b. Bulgaria Functional Breakdown of Expenditures5c. Government Investments as Share of GDP in SEE Countries; 2: Infant Mortality; 3: Average Length of Stay in Hospital; E. Assessment; III. Medium-term budgeting; A. Overview; B. Phases of Medium-Term Budgeting; C. Status of Medium-Term Budgeting in SEE Countries; 6. Medium-Term Budget Systems in SEE Countries; Boxes; 1. Medium-Term Budgeting in South East European Countries; D. Implementation Challenges and Possible Solutions; IV. Performance-oriented budgeting; A. Overview; B. Phases of Performance-Oriented Budgeting C. Status of Performance-Oriented Budgeting in SEE Countries7. Performance-Oriented Budget Systems in SEE Countries; 2. Performance-Oriented Budgeting in South East European Countries; D. Implementation Challenges and Possible Solutions; V. Conclusions; Appendixes; I. Categorization of Medium-Term Budget Systems; II. Categorization of Performance-Oriented Budget Systems |
Record Nr. | UNINA-9910788335703321 |
Pavesic-Skerlep Mia
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Washington, D.C. : , : International Monetary Fund, , 2009 | ||
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Lo trovi qui: Univ. Federico II | ||
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Breaking the Impediments to Budgetary Reforms : : Evidence from Europe / / Ashoka Mody, Stefania Fabrizio |
Autore | Mody Ashoka |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (33 p.) |
Disciplina | 352.48 |
Altri autori (Persone) | FabrizioStefania |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Budget process - Europe
Budget deficits - Europe Budgeting Exports and Imports Inflation Macroeconomics Public Finance National Budget Budget Systems Fiscal Policy Current Account Adjustment Short-term Capital Movements Debt Debt Management Sovereign Debt Price Level Deflation Budgeting & financial management International economics Public finance & taxation Budget planning and preparation Fiscal stance Current account deficits Government debt management Budget Fiscal policy Balance of payments Debts, Public Prices |
ISBN |
1-4623-9313-6
1-4527-4101-8 1-282-84043-6 1-4518-6943-6 9786612840432 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction; II. Data and Empirical Approach; III. The Setting: War of Attrition; IV. Economic Shocks and Crises; V. Credibility: Does It Take Nixon To Go To China?; VI. Conclusions; Appendices; I. Quality of Budget Institutions; Appendix Tables; 1. Construction of the Index: Fiscal Institutions and Their Index Parameters; 2. Index of Quality of Budget Institutions; 3. Fiscal Institutions' Quality Index; II. Definitions and Sources of Variables Used in Regression Analysis; Tables; 1. War of Attrition; 2. Political Constraints; 3. Economic Shocks; 4. Crises and Reforms
5. Credibility6. Model Predictions; Figures; 1. Average Value of Fiscal Institutions' Index, 1991-2004; 2. Quality of Fiscal Institutions' Index and Per Capita Income; 3. Fiscal Institutions' Index; 4. Interaction of Primary Balance and Fractionalization; 5. Nonlinear Effects in the Full Model; References |
Record Nr. | UNINA-9910788246203321 |
Mody Ashoka
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Washington, D.C. : , : International Monetary Fund, , 2008 | ||
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Lo trovi qui: Univ. Federico II | ||
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Burkina Faso : : 2016 Article IV Consultation, Sixth Review Under the Extended Credit Facility, and Request for Modification of a Performance Criterion, Extension of the Arrangement and Augmentation of Access-Press Release; Staff Report; and Statement by the Executive Director for Burkina Faso |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2016 |
Descrizione fisica | 1 online resource (125 pages) : illustrations |
Collana | IMF Staff Country Reports |
Soggetto topico |
Budgeting
Exports and Imports Money and Monetary Policy Public Finance Statistics Macroeconomics National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock International Lending and Debt Problems Debt Debt Management Sovereign Debt National Budget Budget Systems Monetary Policy, Central Banking, and the Supply of Money and Credit: General Public finance & taxation International economics Budgeting & financial management Monetary economics Econometrics & economic statistics Public debt Public investment and public-private partnerships (PPP) Public investment spending Budget planning and preparation Debt sustainability analysis Expenditure Public financial management (PFM) External debt Debts, External Debts, Public Public-private sector cooperation Public investments Budget |
ISBN | 1-4755-6269-1 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910160292303321 |
Washington, D.C. : , : International Monetary Fund, , 2016 | ||
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Lo trovi qui: Univ. Federico II | ||
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Cameroon : : Poverty Reduction Strategy Paper-Progress Report |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (122 p.) |
Collana | IMF Staff Country Reports |
Soggetto topico |
Poverty - Government policy - Cameroon
Budgeting Investments: Commodities Macroeconomics Labor Economics: General Education: General Health: General National Budget Budget Systems Agriculture: General Labour income economics Education Health economics Budgeting & financial management Investment & securities Labor Health Budget planning and preparation Agricultural commodities Public financial management (PFM) Commodities Labor economics Budget Farm produce |
ISBN |
1-4552-9554-X
1-4527-2326-5 1-280-88470-3 1-4518-7830-3 9786613726018 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; LIST OF ABBREVIATIONS AND ACRONYMS; Contents; EXECUTIVE SUMMARY; I. OBJECTIVES AND MONITORING/EVALUATION PROCESS OF THE PRSP; 1.1 INTRODUCTION; 1.2 OBJECTIVES AND MAIN THRUSTS OF THE STRATEGY; 1.3 MONITORING/EVALUATION OF THE STRATEGY; 1.3.1. Institutional Mechanism; 1.3.2. Statistical monitoring/evaluation tool; 1.3.3. Participatory Monitoring System; II. MACROECONOMIC AND BUDGETARY SITUATION; III. RECENT PROGRESS IN IMPLEMENTING THE STRATEGY; 3.1. PROMOTING MACROECONOMIC STABILITY; 3.1.1. Implementation of the three-year economic and financial program
3.1.2. Resource allocation and use of appropriations 3.1.3. Reinforcement of planning and programming capacities; 3.2. DIVERSIFICATION OF THE ECONOMY; 3.2.1. Rural development; 3.2.2. Financial intermediation; 3.2.3. Industrial development; 3.3. BOOSTING THE PRIVATE SECTOR; 3.4. INFRASTRUCTURE DEVELOPMENT AND NATURAL RESOURCE MANAGEMENT; 3.4.1. Basic infrastructure; 3.4.2. Information and communication technologies; 3.4.3. Natural resource management; 3.5. SPEEDING REGIONAL INTEGRATION; 3.6. HUMAN RESOURCES; 2.6.1. Implementing the education strategy 3.6.2. Implementation of the health strategy 3.6.3. Employment and social security; 3.6.4. Gender and family support; 3.6.5. Urban poverty; 3.7. IMPROVING THE INSTITUTIONAL FRAMEWORK AND GOVERNANCE; 3.7.1. Consolidating the democratic system; 3.7.2. Management of public affairs: transparency, information and accountability; 3.7.3. Strengthening the rule of law and business security; 3.7.4. The anticorruption drive; 3.7.5. Decentralization and the promotion of local development; IV. POVERTY ASSESSMENT FACTORS; 4.1 INCOME TRENDS; 4.2 POVERTY AND LIVING CONDITIONS; 4.2.1 Access to housing 4.2.2 Access to water, power, gas and telephone service 4.2.3 Households equipped with consumer durables; 4.2.4 Status of urban poverty; 4.3 BENEFICIARY EVALUATION; V. CONSTRAINTS AND PERSPECTIVES; 5.1 CONSTRAINTS REGARDING THE PREPARATION OF SECTORAL STRATEGIES; 5.2 CONSTRAINTS AND ENVISAGED SOLUTIONS IN THE IMPLEMENTATION OF THE ACTION PROGRAMS; 5.3 OUTLOOK FOR REVIEW OF THE PRSP |
Record Nr. | UNINA-9910788539803321 |
Washington, D.C. : , : International Monetary Fund, , 2008 | ||
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Lo trovi qui: Univ. Federico II | ||
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Can Budget Institutions Counteract Political Indiscipline? / / Ashoka Mody, Stefania Fabrizio |
Autore | Mody Ashoka |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (53 p.) |
Altri autori (Persone) | FabrizioStefania |
Collana | IMF Working Papers |
Soggetto topico |
Budget - European Union countries - Econometric models
Fiscal policy - European Union countries - Econometric models Elections - Economic aspects - European Union countries Budgeting Labor Macroeconomics Public Finance Analysis of Collective Decision-Making: General Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook: General National Budget, Deficit, and Debt: General National Budget Budget Systems National Government Expenditures and Related Policies: General Fiscal Policy Debt Debt Management Sovereign Debt Unemployment: Models, Duration, Incidence, and Job Search Budgeting & financial management Public finance & taxation Labour income economics Budget planning and preparation Expenditure Fiscal stance Public debt Unemployment rate Public financial management (PFM) Fiscal policy Budget Expenditures, Public Debts, Public Unemployment |
ISBN |
1-4623-9622-4
1-4527-0575-5 1-282-44793-9 1-4519-8725-0 9786613821133 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. THE DETERMINANTS OF FISCAL PERFORMANCE: A SELECTIVE LITERATURE REVIEW""; ""III. BUDGET INSTITUTIONS IN NEW AND POTENTIAL EU MEMBER STATES""; ""IV. BENCHMARK RESULTS""; ""V. THE ROLE OF DEEPER DETERMINANTS: TIME-INVARIANT FACTORS""; ""VI. DIFFERENTIATING THE EFFECTS ON EXPENDITURES AND REVENUES""; ""VII. CONCLUSIONS""; ""REFERENCES"" |
Record Nr. | UNINA-9910788524103321 |
Mody Ashoka
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Washington, D.C. : , : International Monetary Fund, , 2006 | ||
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Lo trovi qui: Univ. Federico II | ||
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Can Good Events Lead to Bad Outcomes? Endogenous Banking Crises and Fiscal Policy Responses / / Celine Rochon, Andrew Feltenstein |
Autore | Rochon Celine |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (27 p.) |
Altri autori (Persone) | FeltensteinAndrew |
Collana | IMF Working Papers |
Soggetto topico |
Bank failures
Fiscal policy Banks and Banking Budgeting Exports and Imports Public Finance Industries: Financial Services International Investment Long-term Capital Movements Banks Depository Institutions Micro Finance Institutions Mortgages National Budget Budget Systems Debt Debt Management Sovereign Debt Financial Institutions and Services: General Finance Banking Budgeting & financial management Public finance & taxation Foreign direct investment Budget planning and preparation Government debt management Distressed institutions Investments, Foreign Banks and banking Budget Debts, Public Financial services industry |
ISBN |
1-4623-9822-7
1-4527-2793-7 1-283-51535-0 1-4519-0976-4 9786613827807 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. THE MODEL""; ""III. CALIBRATION AND SIMULATIONS""; ""IV. POLICY""; ""V. CONCLUSION""; ""REFERENCES"" |
Record Nr. | UNINA-9910788405303321 |
Rochon Celine
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Washington, D.C. : , : International Monetary Fund, , 2006 | ||
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Lo trovi qui: Univ. Federico II | ||
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Can Statistical Capacity Building Help Reduce Procyclical Fiscal Policy in Developing Countries? / / Sampawende Tapsoba, Robert York, Neree Noumon |
Autore | Tapsoba Sampawende |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2016 |
Descrizione fisica | 1 online resource (32 pages) : illustrations (some color), tables |
Disciplina | 339.52091724 |
Altri autori (Persone) |
NoumonNeree
YorkRobert |
Collana | IMF Working Papers |
Soggetto topico |
Fiscal policy - Developing countries
Industrial capacity - Developing countries - Mathematical models Budgeting Finance: General Macroeconomics Public Finance Institutions and the Macroeconomy Fiscal Policy Business Fluctuations Cycles National Budget Budget Systems Forecasts of Budgets, Deficits, and Debt Methodology for Collecting, Estimating, and Organizing Macroeconomic Data Data Access National Government Expenditures and Related Policies: General General Financial Markets: Government Policy and Regulation Comparative or Joint Analysis of Fiscal and Monetary Policy Stabilization Treasury Policy Public finance & taxation Budgeting & financial management Finance Expenditure Budget planning and preparation Fiscal policy Procyclicality Procyclical fiscal policy Expenditures, Public Budget Financial risk management |
ISBN |
1-4755-5421-4
1-4755-5424-9 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910155014403321 |
Tapsoba Sampawende
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Washington, D.C. : , : International Monetary Fund, , 2016 | ||
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Lo trovi qui: Univ. Federico II | ||
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Contingent Liabilities : : Issues and Practice / / Aliona Cebotari |
Autore | Cebotari Aliona |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (62 p.) |
Disciplina | 336.343351 |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Contingent liabilities (Accounting)
Liabilities (Accounting) Finance, Public - Accounting Risk management Accounting Budgeting Insurance Public Finance Public Administration Public Sector Accounting and Audits National Budget Budget Systems Insurance Companies Actuarial Studies Public finance & taxation Budgeting & financial management Financial reporting, financial statements Insurance & actuarial studies Contingent liabilities Budget planning and preparation Financial statements Fiscal risks Fiscal policy Budget Finance, Public |
ISBN |
1-4623-0937-2
1-4527-2687-6 1-282-84196-3 1-4518-7103-1 9786612841965 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction; II. Background; III. Mitigating Risks Associated with Contingent Liabilities; A. Frameworks for Dealing with Risks from Contingent Liabilities; B. When to take on Contingent Liabilities?; Boxes; 1. Market Failure and Terrorism Insurance; 2. When Are Guarantees Preferable to Other Forms of Support?; C. Strategies to Transfer Risk or Costs Related to Contingent Liabilities; Figures; 1. Typical Infrastructure PPP Project Risks and Hypothetical Allocation; 3. Estimating the Expected Cost and Market Value of Guarantees
D. Other Safeguards against Risks Related to Contingent LiabilitiesIV. Managing Retained Risk from Contingent Liabilities; A. Instruments for Managing Low Impact Liabilities; B. Instruments for Managing High Impact Liabilities; Tables; 1. Contingency Funds to Meet Calls on Contingent Liabilities: Selected Examples; V. Disclosing Contingent Liabilities; 2. IPSAS: When to Recognize and Disclose Contingent Liabilities; 3. Accounting/Statistical Standards and Transparency Initiatives: What to Disclose; 4. Legislative Requirements to Disclose Fiscal Risks: Selected Country Examples VI. Institutional Arrangements for Managing Contingent Liability Risks5. Disclosing the Magnitude of Contingent Liabilities: Selected Country Examples; VII. Conclusion; 4. Institutional Arrangements for Managing PPP Risks; A1. Accounting Standards and Standard Setters; Annexes; I. Accounting/Statistical Standards and Contingent Liabilities; A1. Summary of the Main Requirements for Recognition and Disclosures of Contingent Liabilities; II. Measuring the Value of Contingent Liabilities; A1. The Swedish Debt Office Simulation Model; References |
Record Nr. | UNINA-9910788343003321 |
Cebotari Aliona
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Washington, D.C. : , : International Monetary Fund, , 2008 | ||
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Lo trovi qui: Univ. Federico II | ||
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Do Debt-Service Savings and Grants Boost Social Expenditures? / / Alun Thomas |
Autore | Thomas Alun |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (20 p.) |
Collana | IMF Working Papers |
Soggetto topico |
Debt relief - Developing countries
Social security - Developing countries Budgeting Public Finance National Government Expenditures and Related Policies: General National Government Expenditures and Education National Government Expenditures and Health National Budget Budget Systems Health: General Public finance & taxation Budgeting & financial management Health economics Expenditure Education spending Health care spending Budget planning and preparation Health Expenditures, Public Budget |
ISBN |
1-4623-3264-1
1-4527-2794-5 1-283-51330-7 9786613825759 1-4519-8814-1 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. DATA SAMPLE""; ""III. ECONOMETRIC ANALYSIS""; ""IV. LIKELIHOOD OF ACHIEVING THE MDG TARGETS""; ""V. CONCLUSION""; ""References"" |
Record Nr. | UNINA-9910788409703321 |
Thomas Alun
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Washington, D.C. : , : International Monetary Fund, , 2006 | ||
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Lo trovi qui: Univ. Federico II | ||
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