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Technical Notes and Manuals

Technical Notes and Manuals

Technical Notes and Manuals are produced by IMF departments to expand the dissemination of their technical assistance advice. These papers present general advice and guidance, drawn in part from unpublished technical assistance reports, to a broader audience. This new series launched in September 2009.

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October 21, 2014



2014

Prevention and Management of Government Expenditure Arrears; Prepared by Suzanne Flynn and Mario Pessoa; IMF Fiscal Affairs Department IMF Technical Notes and Manuals No. 14/3; July 9, 2014


Date: July 09, 2014 Type: PDF
Note: More information on this title

Revenue Administration: Administering Revenues from Natural Resources—A Short Primer Prepared by Andrea Lemgruber and Scott Shelton; IMF Technical Notes and Manuals TNM/14/02; June 17, 2014


Date: June 17, 2014 Type: PDF
Note: More information on this title

Direct Reporting of Private Sector Cross-Border Financial Flows and Stocks in Selected African Countries; Prepared by Simon Quin, Kenneth Egesa, and Howard Murads; IMF Technical Notes and Manuals TNM/14/01; February 28, 2014


Date: February 28, 2014 Type: PDF
Note: More information on this title



2013

Definitions of Government in IMF-Supported Programs; IMF Technical Notes and Manuals TNM/13/01; May 10, 2013


Date: May 10, 2013 Type: PDF

Automatic Fuel Pricing Mechanisms with Price Smoothing: Design, Implementation, and Fiscal Implications; IMF Fiscal Affairs Department


Date: January 24, 2013 Type: PDF



2012

Government Cash Management: Relationship between the Treasury and the Central Bank; by Mario Pessoa and Mike Williams; IMF Technical Notes and Manuals 12/02; December 2012


Date: December 01, 2012 Type: PDF
Note: Full text also available in Spanish.

A Template for Analyzing and Projecting Labor Market Indicators; Prepared by a staff team led by Ralph Chami; Technical Notes and Manuals TNM/12/01; September 26, 2012


Date: September 27, 2012 Type: PDF
Note: Full text



2011

Operational Risk Management and Business Continuity Planning for Modern State Treasuries; by Ian Storkey; IMF Technical Notes and Manuals TNM/11/05; November 09, 2011


Date: November 09, 2011 Type: PDF
Note: Full text

Treasury Single Account: An Essential Tool for Government Cash Management; by Sailendra Pattanayak and Israel Fainboim; IMF Technical Notes and Manuals TNM/11/04; October 17, 2011


Date: October 17, 2011 Type: PDF
Note: Full text

Chart of Accounts: A Critical Element of the Public Financial Management Framework; by Julie Cooper and Sailendra Pattanayak; IMF Technical Notes and Manuals TNM/11/03; October 17, 2011


Date: October 17, 2011 Type: PDF
Note: Full text also available in Spanish.

Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty; by Kiyoshi Nakayama; IMF Technical Notes and Manuals TNM/11/01; April 11, 2011


Date: April 11, 2011 Type: PDF
Note: More information on this title

When and How to Adjust Beyond the Business Cycle? A Guide to Structural Fiscal Balances; by Fabian Bornhorst, Gabriela Dobrescu, Annalisa Fedelino, Jan Gottschalk, and Taisuke Nakata; IMF Technical Notes and Manuals TNM/11/02; April 11, 2011.


Date: April 11, 2011 Type: PDF
Note: More information on this title



2010

Revenue Administration: Developing a Taxpayer Compliance Program, by Barrie Russel; IMF Fiscal Department; Technical Notes and Manuals TNM/10/16; November 24, 2010.


Date: November 24, 2010 Type: PDF
Note: More information on this title

Evaluating Government Employment and Compensation; by Benedict Clements; Sanjeev Gupta; Izabela Karpowicz and Shamsuddin Tareq; IMF Fiscal Affairs Department; Technical Notes and Manuals TNM/10/15; September 21, 2010.


Date: September 21, 2010 Type: PDF
Note: More information on this title

Health Care NoteSpending Issues In Adanced Economies; by Eva Jenkner, and Adam Leive; IMF Fiscal Affairs Department; Technical Notes and Manuals TNM/10/16; September 21, 2010.


Date: September 21, 2010 Type: PDF
Note: More information on this title

Government Cash Management: Its Interaction with Other Financial Policies; by Mike Williams; IMF Fiscal Affairs Department; Technical Notes and Manuals TNM/10/13; August 10, 2010.


Date: August 10, 2010 Type: PDF
Note: Full text

Revenue Administration: Performance Measurement in Tax Administration; by William Crandall; IMF Fiscal Affairs Department; Technical Notes and Manuals TNM/10/11; July 29, 2010.


Date: July 29, 2010 Type: PDF
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Revenue Administration: Managing the Shadow Economy; by Barrie Russell; IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/10/14; July 29, 2010.


Date: July 29, 2010 Type: PDF
Note: More information on this title

Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model; by William Joseph Crandall; IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/10/12; June 18, 2010.


Date: June 18, 2010 Type: PDF
Note: More information on this title

Extrabudgetary Funds; by Richard Allen and Dimitar Radev; IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/10/09; June 11, 2010.


Date: June 11, 2010 Type: PDF
Note: Full text also available in Spanish.

Revenue Administration: Functionally Organized Tax Administration; by Maureen Kidd? IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/10/10; June 11, 2010.


Date: June 11, 2010 Type: PDF
Note: More information on this title

Revenue Administration: A Toolkit For Implementing A Revenue Authority; by William Crandall and Maureen Kidd, Caribbean Regional Technical Assistance Centre and IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/10/08; May 21, 2010.


Date: May 21, 2010 Type: PDF
Note: More information on this title

Tax Administration in Small Economies; by Maureen Kidd; IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/10/06; May 10, 2010.


Date: May 10, 2010 Type: PDF
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Conceptual Design: A Critical Element of a Government Financial Management Information System Project; by Abdul Khan and Mario Pessoa; IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/10/07; April 30, 2010.


Date: April 30, 2010 Type: PDF
Note: Full text also available in Spanish

Revenue Administration: Taxpayer Audit Development of Effective Plans; by Edmund Biber; IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/10/03; April 14, 2010.


Date: April 14, 2010 Type: PDF
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Revenue Administration: Taxpayer Audit Use of Indirect Methods; by Edmund Biber; IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/10/05; April 14, 2010.


Date: April 14, 2010 Type: PDF
Note: More information on this title

Role of the Legislature in Budget Processes; by Ian Lienert; IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/10/04; April 06, 2010.


Date: April 06, 2010 Type: PDF
Note: Full text also available in Spanish.

Reforming Budget System Laws; by Ian Lienert and Israel Fainboim; IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/10/01; February 03, 2010.


Date: February 03, 2010 Type: PDF
Note: Full text also available in Spanish

A Practical Guide to Public Debt Dynamics, Fiscal Sustainability, and Cyclical Adjustment of Budgetary Aggregates; by Julio Escolano; IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/10/02; January 27, 2010.


Date: January 27, 2010 Type: PDF
Note: More information on this title



2009

Budget Classification; Prepared by Davina Jacobs, Jean-Luc Hélis, and Dominique Bouley; IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/09/06; December 30, 2009.


Date: December 30, 2009 Type: PDF
Note: Full text

Computing Cyclically Adjusted Balances and Automatic Stabilizers; Annalisa Fedelino, Anna Ivanova, and Mark Horton; IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/09/05; December 02, 2009.


Date: December 02, 2009 Type: PDF
Note: More information on this title

Commitment Controls; Dimitar Radev and Pokar Khemani; IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/09/04; Ocotber 06, 2009.


Date: October 06, 2009 Type: PDF
Note: More information on this title

Modernizing Cash Management; by Ian Lienert, IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/09/03; October 5, 2009.


Date: October 05, 2009 Type: PDF
Note: Full text

Transition to Accrual Accounting; by Abdul Khan and Stephen Mayes, IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/09/02; September 1, 2009.


Date: September 21, 2009 Type: PDF
Note: Full text

A Basic Model of Performance-Based Budgeting; by Marc Robinson and Duncan Last, IMF Fiscal Affairs Department; IMF Technical Notes and Manuals TNM/09/01; September 1, 2009.


Date: September 21, 2009 Type: PDF
Note: Full text