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Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper
| Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper |
| Autore | Terkper Seth |
| Edizione | [1st ed.] |
| 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 Accrual accounting Budget planning and preparation Budget Systems Budget Budgeting & financial management Budgeting Finance, Public Financial reporting, financial statements Financial statements Fiscal accounting and reporting Income Macroeconomics National Budget Personal income Personal Income, Wealth, and Their Distributions Public Administration Public finance accounting Public Sector Accounting and Audits National accounts Public financial management (PFM) |
| ISBN |
9786612840708
9781462332595 1462332595 9781452719825 1452719829 9781282840706 1282840703 9781451869767 1451869762 |
| 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-9911104003003321 |
Terkper Seth
|
||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper
| Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper |
| Autore | Terkper Seth |
| Edizione | [1st ed.] |
| 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 Accrual accounting Budget planning and preparation Budget Systems Budget Budgeting & financial management Budgeting Finance, Public Financial reporting, financial statements Financial statements Fiscal accounting and reporting Income Macroeconomics National Budget Personal income Personal Income, Wealth, and Their Distributions Public Administration Public finance accounting Public Sector Accounting and Audits National accounts Public financial management (PFM) |
| ISBN |
9786612840708
9781462332595 1462332595 9781452719825 1452719829 9781282840706 1282840703 9781451869767 1451869762 |
| 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-9911149135103321 |
| Terkper Seth | ||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder
| Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
| Autore | Calder Jack |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (121 p.) |
| Disciplina | 333.7 |
| Soggetto topico |
Natural resources - Taxation
Mineral industries - Taxation Revenue - Accounting Tax administration and procedure Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Accounting Agricultural and Natural Resource Economics Environmental and Ecological Economics: General Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Auditing Public Administration Public Sector Accounting and Audits Environmental management Public finance & taxation Management accounting & bookkeeping Extractive industries Taxation & duties law Public finance accounting Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Environment Taxes Public financial management (PFM) Revenue |
| ISBN |
1-4843-8637-X
1-4843-8608-6 1-4843-8644-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements
Transfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues Government Equity Participation Community Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities Organization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY Clarity of Roles and Responsibilities Open Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure Social Infrastructure Costs |
| Record Nr. | UNINA-9910791145603321 |
|
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder
| Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
| Autore | Calder Jack |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (121 p.) |
| Disciplina | 333.7 |
| Soggetto topico |
Natural resources - Taxation
Mineral industries - Taxation Revenue - Accounting Tax administration and procedure Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Accounting Agricultural and Natural Resource Economics Environmental and Ecological Economics: General Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Auditing Public Administration Public Sector Accounting and Audits Environmental management Public finance & taxation Management accounting & bookkeeping Extractive industries Taxation & duties law Public finance accounting Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Environment Taxes Public financial management (PFM) Revenue |
| ISBN |
9781484386378
148438637X 9781484386088 1484386086 9781484386446 1484386442 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements
Transfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues Government Equity Participation Community Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities Organization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY Clarity of Roles and Responsibilities Open Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure Social Infrastructure Costs |
| Record Nr. | UNINA-9911095166203321 |
|
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder
| Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
| Autore | Calder Jack |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (121 p.) |
| Disciplina | 333.7 |
| Soggetto topico |
Natural resources - Taxation
Mineral industries - Taxation Revenue - Accounting Tax administration and procedure Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Accounting Agricultural and Natural Resource Economics Environmental and Ecological Economics: General Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Auditing Public Administration Public Sector Accounting and Audits Environmental management Public finance & taxation Management accounting & bookkeeping Extractive industries Taxation & duties law Public finance accounting Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Environment Taxes Public financial management (PFM) Revenue |
| ISBN |
9781484386378
148438637X 9781484386088 1484386086 9781484386446 1484386442 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements
Transfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues Government Equity Participation Community Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities Organization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY Clarity of Roles and Responsibilities Open Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure Social Infrastructure Costs |
| Record Nr. | UNINA-9911134422803321 |
| Calder Jack | ||
| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Adopting Full Dollarization in Postconflict Economies : : Would the Gains Compensate for the Losses in Liberia? / / Liliana Schumacher, Jiro Honda
| Adopting Full Dollarization in Postconflict Economies : : Would the Gains Compensate for the Losses in Liberia? / / Liliana Schumacher, Jiro Honda |
| Autore | Schumacher Liliana |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
| Descrizione fisica | 1 online resource (25 p.) |
| Altri autori (Persone) | HondaJirō |
| Collana | IMF Working Papers |
| Soggetto topico |
Dollar, American
Monetary policy - Liberia Banking Banks and Banking Banks and banking Banks Currencies Currency Debt Management Debt Depository Institutions Dollarization Exchange rate arrangements Finance, Public Foreign Exchange Foreign exchange Government and the Monetary System Government asset and liability management Micro Finance Institutions Monetary economics Monetary policy Monetary Systems Money and Monetary Policy Money Mortgages Payment Systems Public finance & taxation Public Finance Regimes Sovereign Debt Standards Financial services Public financial management (PFM) |
| ISBN |
9786613822574
9781462313488 1462313485 9781452778402 145277840X 9781282589926 128258992X 9781451908770 1451908776 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. PROS OF DOLLARIZATION: ANALYTICAL CONSIDERATIONS AND EMPIRICAL EVIDENCE""; ""III. CONS OF DOLLARIZATION""; ""IV. CHOICES OF CURRENCY REGIMES IN POSTCONFLICT COUNTRIES""; ""V. CONCLUSIONS: IS LIBERIA A CANDIDATE FOR FULL, DE JURE DOLLARIZATION?""; ""References"" |
| Record Nr. | UNINA-9911104057803321 |
|
Schumacher Liliana
|
||
| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Adopting Full Dollarization in Postconflict Economies : : Would the Gains Compensate for the Losses in Liberia? / / Liliana Schumacher, Jiro Honda
| Adopting Full Dollarization in Postconflict Economies : : Would the Gains Compensate for the Losses in Liberia? / / Liliana Schumacher, Jiro Honda |
| Autore | Schumacher Liliana |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
| Descrizione fisica | 1 online resource (25 p.) |
| Altri autori (Persone) | HondaJirō |
| Collana | IMF Working Papers |
| Soggetto topico |
Dollar, American
Monetary policy - Liberia Banking Banks and Banking Banks and banking Banks Currencies Currency Debt Management Debt Depository Institutions Dollarization Exchange rate arrangements Finance, Public Foreign Exchange Foreign exchange Government and the Monetary System Government asset and liability management Micro Finance Institutions Monetary economics Monetary policy Monetary Systems Money and Monetary Policy Money Mortgages Payment Systems Public finance & taxation Public Finance Regimes Sovereign Debt Standards Financial services Public financial management (PFM) |
| ISBN |
9786613822574
9781462313488 1462313485 9781452778402 145277840X 9781282589926 128258992X 9781451908770 1451908776 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. PROS OF DOLLARIZATION: ANALYTICAL CONSIDERATIONS AND EMPIRICAL EVIDENCE""; ""III. CONS OF DOLLARIZATION""; ""IV. CHOICES OF CURRENCY REGIMES IN POSTCONFLICT COUNTRIES""; ""V. CONCLUSIONS: IS LIBERIA A CANDIDATE FOR FULL, DE JURE DOLLARIZATION?""; ""References"" |
| Record Nr. | UNINA-9911149416403321 |
| Schumacher Liliana | ||
| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advanced Public Financial Management Reforms in South East Europe / / Mia Pavesic-Skerlep, Eivind Tandberg
| 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
|
||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advanced Public Financial Management Reforms in South East Europe / / Mia Pavesic-Skerlep, Eivind Tandberg
| Advanced Public Financial Management Reforms in South East Europe / / Mia Pavesic-Skerlep, Eivind Tandberg |
| Autore | Pavesic-Skerlep Mia |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (35 p.) |
| Disciplina | 332.152 |
| Altri autori (Persone) | TandbergE |
| Collana | IMF Working Papers |
| Soggetto topico |
Finance, Public - Europe
Monetary policy - Europe Budget planning and preparation Budget Systems Budget Budgeting & financial management Budgeting Expenditure Expenditures, Public Finance, Public Forecasts of Budgets, Deficits, and Debt Medium-term budget frameworks National Budget National Government Expenditures and Related Policies: General Performance-based budgeting Public finance & taxation Public Finance Public financial management (PFM) |
| ISBN |
9786612843174
9781462360819 1462360815 9781452715766 1452715769 9781282843172 1282843176 9781451872491 1451872496 |
| 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-9911101649403321 |
|
Pavesic-Skerlep Mia
|
||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advanced Public Financial Management Reforms in South East Europe / / Mia Pavesic-Skerlep, Eivind Tandberg
| Advanced Public Financial Management Reforms in South East Europe / / Mia Pavesic-Skerlep, Eivind Tandberg |
| Autore | Pavesic-Skerlep Mia |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (35 p.) |
| Disciplina | 332.152 |
| Altri autori (Persone) | TandbergE |
| Collana | IMF Working Papers |
| Soggetto topico |
Finance, Public - Europe
Monetary policy - Europe Budget planning and preparation Budget Systems Budget Budgeting & financial management Budgeting Expenditure Expenditures, Public Finance, Public Forecasts of Budgets, Deficits, and Debt Medium-term budget frameworks National Budget National Government Expenditures and Related Policies: General Performance-based budgeting Public finance & taxation Public Finance Public financial management (PFM) |
| ISBN |
9786612843174
9781462360819 1462360815 9781452715766 1452715769 9781282843172 1282843176 9781451872491 1451872496 |
| 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-9911149094403321 |
| Pavesic-Skerlep Mia | ||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Soggetto topico
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Public financial management (PFM)
(426)
- Public Finance (352)
- Public finance & taxation (323)
- Finance, Public (278)
- Macroeconomics (273)