Kingdom of the Netherlands—Netherlands: Report on the Observance of Standards and Codes (ROSC) Fiscal Transparency Module
March 27, 2006
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The report on the Netherlands on the Observance of Standards and Codes discusses the fiscal transparency module and the Aide-Mémoire regarding the fiscal framework. The roles and responsibilities of and within government are, in general, clearly defined and, in many areas, the Netherlands sets best practice standards. The basic principles of the trend-based fiscal framework include the separation of tax receipts and outlays, a stable and well-defined set of expenditure rules, and use of expenditure ceilings to implement policy.
Subject: Budget execution and treasury management, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Public financial management (PFM), Tax expenditures
Keywords: accounting system, annual budget, Budget execution and treasury management, Budget planning and preparation, budget year, ceiling, central government, CR, debt management, deficit, final accounts, Fiscal accounting and reporting, fiscal policy, government, ISCR, Tax expenditures, term of office
Pages:
63
Volume:
2006
DOI:
Issue:
124
Series:
Country Report No. 2006/124
Stock No:
1NLDEA2006001
ISBN:
9781451829532
ISSN:
1934-7685
