Introduction
Fiscal policy affects macroeconomic stability, growth, and income distribution. Citizens expect their governments to ensure value-for-money for public spending, a fair and efficient tax system, and transparent and accountable management of public sector resources.
The IMF has been a leading source of fiscal policy and management expertise worldwide. The IMF monitors and analyzes global fiscal trends and advises IMF member countries on fiscal issues directly. This page highlights the main fiscal policy issues currently under discussion, as well as provides links to research, publications, and commentary.
Technical Notes
Getting on Track to Net Zero: Accelerating a Global Just Transition in This Decade
How to Make the Management of Public Finances Climate-Sensitive–“Green PFM”
How to Evaluate Tax Expenditures
IMF Engagement on Social Safety Net Issues in Surveillance and Program Work
The State as Financier of Last Resort
How to Design and Institutionalize Spending Reviews
Working Papers
Private Savings and COVID-19 in Sub-Saharan Africa
Home or Away? Profit Shifting with Territorial Taxation
Excess Profit Taxes: Historical Perspective and Contemporary Relevance
Rationalizing Pharmaceutical Spending
Keeping It Simple - Efficiency Costs of Fixed Margin Regimes in Transfer Pricing
Country Reports
Republic of Poland: Technical Assistance Report-Public Investment Management Assessment
Montenegro: Technical Assistance Report - Public Investment Management Assessment
Maldives: Technical Assistance Report-Modernizing the Goods and Services Tax
Romania: Technical Assistance Report on Improving Revenues from the Recurrent Property Tax
Romania: Technical Assistance Report on Reforming Personal Income Taxation
United Kingdom: Technical Assistance Report-Public Investment Management Assessment