Peru : Fiscal Transparency Evaluation

Author/Editor:

International Monetary Fund. Western Hemisphere Dept.

Publication Date:

October 26, 2015

Electronic Access:

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Summary:

This paper assesses Peru’s fiscal transparency practices in comparison with the IMF’s Fiscal Transparency Code, including the new draft pillar on resource revenue management. Peru’s practices meet most of the principles of the IMF’s Fiscal Transparency Code at good or advanced level. The country provides an extensive set of fiscal information with financial statements covering the entire public sector. There is a comprehensive budget supported by a solid fiscal framework with clear policy objectives embedded in numerical fiscal rules. The country also has a clear and comprehensive legal and fiscal regime for the management of resource revenue.

Series:

Country Report No. 15/294

Subject:

English

Publication Date:

October 26, 2015

ISBN/ISSN:

9781513595504/1934-7685

Stock No:

1PEREA2015003

Price:

$18.00 (Academic Rate:$18.00)

Format:

Paper

Pages:

98

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