Costa Rica: Fiscal Transparency Assessment

Publication Date: October 30, 2013
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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(s): Fiscal transparency | Fiscal policy | Budgets | Budgeting | Fiscal risk | Risk management | Costa Rica

Notes Also Available in Spanish
Publication Date: October 30, 2013
ISBN/ISSN: 9781484316733/1934-7685 Format: Paper
Stock No: 1CRIEA2013003 Pages: 66
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