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Revenue Forecasting--How is it done? Results from a Survey of Low-Income Countries
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Author/Editor: |
Kyobe, Annette | Danninger, Stephan |
| Authorized for Distribution: |
February 1, 2005 |
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Electronic Access: |
Free Full Text (PDF file size is 139KB)
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate.
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Summary: This paper takes stock of revenue forecasting practices in low-income countries, and provides a comprehensive and condensed account of the revenue forecasting process. Based on a new dataset on 34 low-income countries, it catalogues forecasting practices and procedures from inception until budget submission, focusing primarily on institutional aspects and processes. The paper also synthesizes three key characteristics of forecasting practices, formality, organizational simplicity, and transparency, and empirically explores their determinants. High levels of country corruption are associated with less formal and less transparent forecasts. Past IMF involvement in a country increases the formality of the process, but does not improve public access to information.
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Order a print copy
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Series: |
Working Paper No. 05/24 |
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Subject(s): |
Revenues | Low income developing countries | Budget estimates | Economic forecasting |
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Author's keyword(s): |
Revenue forecasting | budget preparation |
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Published: |
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February 1, 2005 |
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ISBN/ISSN: |
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1934-7073 |
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Format: |
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Paper |
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Stock No: |
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WPIEA2005024 |
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Pages: |
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22 |
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Price: |
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US$15.00 (Academic Rate: US$15.00 )
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