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Fiscal Transparency

Fiscal transparency entails being open to the public about the government's past, present, and future fiscal activities, and about the structure and functions of government that determine fiscal policies and outcomes.

The IMF is planning revisions to the Code of Good Practices on Fiscal Transparency and related instruments. Read moreClick for more

 

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Keywords: Fiscal Transparency

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1. What and Why? | 2. How to Achieve It?

What do we mean by fiscal transparency and why do we care about it? How exactly should a government explain its policies on spending, taxing, and borrowing, and show their effects?

The two videos on the right provide some answers. They also serve as a guide to the different sections of this website and explain how to use the resources available on this site.

 

The Code of Good Practices

The Code of Good Practices on Fiscal Transparency helps governments provide a clear picture of the structure and finances of government. Click for more

The Manual on Fiscal Transparency

The Manual on Fiscal Transparency provides guidance on implementing the Code, by detailing good practices and drawing on experience in a range of countries. Click for more

The Guide on Resource Revenue Transparency

The Guide on Resource Revenue Transparency applies the Code’s principles to the unique set of issues faced by countries with substantial oil and mineral resources. Click for more

Reports on the Observance of Standards and Codes (ROSCs)

A Country Report on Fiscal Transparency (Report on Observance of Standards and Codes) assesses a country’s current practices relative to the Code and suggests a schedule of reforms. Click for more

[Please select "By Topic", then choose "Fiscal Transparency" from the menu]

E-mail us at fadweb@imf.org with your comments or questions about Fiscal Transparency  

RECENTLY PUBLISHED:

An IMF book on The Taxation of Petroleum and Minerals: Principles, Problems and Practice was published in April 2010. The book studies transparency issues in designing and implementing fiscal regimes for oil, gas, and minerals. Please watch this space for details on the launch of the book.