Fiscal Transparency

Guide on Resource Revenue Transparency
October 2007

Revised Guide on Resource Revenue Transparency
April 20, 2007

Draft Guide on Resource Revenue Transparency
December 15, 2004


Guide on Resource Revenue Transparency
June 07, 2005
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The views expressed in this paper are those of the staff and do not necessarily reflect the views of the Executive Board of the IMF.

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Contents

Introduction and Summary
 
I. Clarity of Roles and Responsibilities
 
II. Public Availability of Information
   
III. Open Budget Preparation, Execution, and Reporting
 
IV. Assurances of Integrity
 
Boxes
1. Natural Gas and Fiscal Transparency
2. The Fiscal Regime and Government
3. Elements of Asset Worth Estimation for Developing Countries
4. International Resource Reserves Reporting -- Emerging Standards
5. Botswana's Prudent Management of Mineral Wealth
6. Norway's Petroleum Fund -- Best Practice Asset Management
 
Appendices
  Appendix Tables
  Code of Good Practices on Fiscal Transparency
  Public Comments on the Draft Guide of December 15, 2004 and Responses
 

Appendix Tables

1.

Hydrocarbon Rich Countries

2.

Mineral Rich Countries

 

References

 

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