Albania: Report on Observance of Standards and Codes-Fiscal Transparency
IMF Staff Country Reports, July 8, 2003
Source details
- Canonical URL
- Albania: Report on Observance of Standards and Codes-Fiscal Transparency
Other formats
Bibliographic details
- Published: July 8, 2003
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781451800753.002
Executive summary and main findings
- Albania has made much progress in recent years in improving fiscal transparency.
- The country meets the standards of the fiscal transparency code in several areas.
- Shortcomings exist in:
- the transparency of tax laws and instructions,
- budget preparation,
- the quality of budget documents.
- Specific areas highlighted for immediate attention:
- The appropriation structure in the budget document should be expanded as soon as possible.
- Transparency of tax legislation should be implemented.
- The government should develop formal guidelines and procedures for evaluating and prioritizing projects included in the investment budget.
Major thematic areas covered
- Budget execution and treasury management
- Budget planning and preparation
- External audit
- Fiscal accounting and reporting
- Fiscal policy
- Public financial management (PFM)
Keywords and technical terms (as presented)
- annual balance sheet report
- appropriation structure
- auditing government final accounts
- budget
- Budget execution and treasury management
- Budget planning and preparation
- CR
- customs authorities
- External audit
- Fiscal accounting and reporting
- government
- government activity
- government decision
- government equity holding
- ISCR
Content in this bundle
- _cr03202 - Executive Summary