Brazil: Report on Observance of Standards and Codes (ROSC)—Fiscal Transparency Module
IMF Staff Country Reports, December 6, 2001
Source details
- Canonical URL
- Brazil: Report on Observance of Standards and Codes (ROSC)—Fiscal Transparency Module
Other formats
Bibliographic details
- Published: December 6, 2001
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781451805918.002
Summary
- Provides an assessment of fiscal transparency practices in Brazil.
- Authorities completed the fiscal transparency questionnaire prepared by IMF staff.
- Assessment comprises two parts:
- Descriptions of practice, prepared by IMF staff on the basis of the questionnaire response and additional information provided by the authorities.
- IMF staff commentary on fiscal transparency in Brazil.
- States that "Brazil uses very comprehensive fiscal definitions."
Assessment structure and methodology
- Two-part assessment structure:
- Part 1: Descriptions of practice based on the authorities' questionnaire response and additional information.
- Part 2: IMF staff commentary on fiscal transparency.
- The questionnaire is the foundation of the descriptive assessment prepared by IMF staff.
Key substantive focus areas (as listed)
- Budget execution and treasury management
- Budget planning and preparation
- Economic sectors
- Expenditure
- Fiscal accounting and reporting
- Privatization
- Public debt
- Public financial management (PFM)
Keywords (as listed)
- Budget execution and treasury management
- Budget planning and preparation
- budget proposal
- central bank
- country
- CR
- e-government program
- equity holding
- federal budget
- federal government
- government
- government regulation
- ISCR
- loa bill
- private sector
- Privatization
- state government
- Subnational
Content in this bundle
- Brazil: Report on Observance of Standards and Codes