Peru : Report on the Observance of Standards and Codes (ROSC) Fiscal Transparency Module

Author/Editor:

International Monetary Fund

Publication Date:

April 16, 2004

Electronic Access:

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Summary:

The public sector in Peru is clearly distinguished from the rest of the economy, but the existence of various legal and statistical definitions of the government makes it difficult to demarcate it clearly from the rest of the public sector. The recent constitutional reform has strengthened the decentralization process, but key fiscal aspects have yet to be defined. The current distribution of fiscal responsibilities between the central government and local governments is legally defined, but the allocation of expenditure responsibilities and intergovernmental transfers need further clarification.

Series:

Country Report No. 04/109

Subject:

English

Publication Date:

April 16, 2004

ISBN/ISSN:

9781451830996/1934-7685

Stock No:

1PEREA0012004

Price:

$15.00 (Academic Rate:$15.00)

Format:

Paper

Pages:

38

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