Costa Rica : Fiscal Transparency Assessment

Author/Editor:

International Monetary Fund. Fiscal Affairs Dept.

Publication Date:

October 30, 2013

Electronic Access:

Free Full Text (PDF file size is 1256 KB).Use the free Adobe Acrobat Reader to view this PDF file

Summary:

This paper discusses pilot fiscal transparency assessment for Costa Rica. The assessment confirmed that Costa Rica has various excellent and sophisticated fiscal transparency practices. Those include: (1) institutional coverage with annual consolidated budgetary information for the entire public sector and monthly information for the Executive Branch; (2) information produced regarding tax expenditures; (3) an independent Office of the Comptroller General of the Republic that audits budget balances by May of the following year; and (4) a medium-term budgetary framework and budgetary projections with forecasts of key macroeconomic variables and the assumptions on which they are based. However, weaknesses do persist in some areas.

Series:

Country Report No. 13/316

Subject:

Notes:

Also Available in Spanish

English

Publication Date:

October 30, 2013

ISBN/ISSN:

9781484316733/1934-7685

Stock No:

1CRIEA2013003

Price:

$18.00 (Academic Rate:$18.00)

Format:

Paper

Pages:

66

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