Republic of Estonia: Report on Observance of Standards and Codes—Fiscal Transparency Module
July 9, 2001
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This Report on the Observance of Standards and Codes on Fiscal Transparency provides an assessment of fiscal transparency practices in Estonia. Being a leader among countries in transition, the country has achieved most of the requirements of fiscal transparency, especially in accrual accounting and fiscal management practices, which are needed to meet the demanding European Union standards for accession. There are several areas where transparency can be improved. The IMF staff has provided suggestions to improve the quality of data and fiscal reporting.
Subject: Budget planning and preparation, Expenditure, Fiscal law, Fiscal policy, Internal audit, Public debt, Public financial management (PFM)
Keywords: balance sheet, Budget planning and preparation, central bank, county government, CR, Europe, Fiscal law, General government activity, government, government activity, government commitment, government equity holding, government regulation, internal audit, Internal audit, ISCR, local government, parent company, State budget law
Pages:
22
Volume:
2001
DOI:
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Issue:
099
Series:
Country Report No. 2001/099
Stock No:
1ESTEA0042001
ISBN:
9781451812473
ISSN:
1934-7685
