{
  "title": "Greece: Report on Observance of Standards and Codes—Fiscal Transparency Module-Update",
  "publication": "IMF Staff Country Reports, June 11, 2003",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/30/greece-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16616",
  "canonical": "https://www.imf.org/en/publications/cr/issues/2016/12/30/greece-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16616",
  "overlayPath": "/en/publications/cr/issues/2016/12/30/greece-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16616/index.md",
  "summary": "This paper presents an update to the Report on the Observance of Standards and Codes (ROSC) on Fiscal Transparency for Greece.",
  "sections": [
    {
      "heading": "Summary findings",
      "content": "- The paper presents an update to the Report on the Observance of Standards and Codes (ROSC) on Fiscal Transparency for Greece.\n- Two important steps toward improving fiscal transparency since the last ROSC update were:\n  - Greece’s subscription to the Special Data Dissemination Standard in November 2002.\n  - Participation in the preparation of the data module of the ROSC.\n- Other reforms and improvements noted:\n  - Improving fiscal audits.\n  - Improving the evaluation of budget expenditure.\n  - Measures in the recent tax reform to simplify the tax system."
    },
    {
      "heading": "Key developments and reforms",
      "content": "- Subscription and standards:\n  - Greece subscribed to the Special Data Dissemination Standard (SDDS) in November 2002.\n  - Greece participated in preparing the data module of the ROSC.\n- Fiscal management and oversight:\n  - Enhancements in fiscal audits.\n  - Strengthened evaluation processes for budget expenditure.\n- Tax policy changes:\n  - Recent tax reform included measures explicitly aimed to simplify the tax system."
    },
    {
      "heading": "Subject coverage",
      "content": "- Budget planning and preparation\n- Economic and financial statistics\n- Financial statements\n- Fiscal accounting and reporting\n- Fiscal transparency\n- Public financial management (PFM)\n- Special Data Dissemination Standard (SDDS)"
    },
    {
      "heading": "Publication and document specifics",
      "content": "- Publication date: June 11, 2003\n- Pages: 6\n- Volume: 2003\n- Issue: 158\n- Series: Country Report No. 2003/158\n- DOI: https://doi.org/10.5089/9781451816174.002\n- Stock No: 1GRCEA0032003\n- ISBN: 9781451816174\n- ISSN: 1934-7685\n\nInternational Monetary Fund. Greece: Report on Observance of Standards and Codes—Fiscal Transparency Module-Update (IMF Staff Country Reports 2003, 158).\n\n---\n\n Content in this bundle\n\n- cr03158\n  - cr03158 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr03158 (PDF){rel=\"external\" type=\"application/pdf\"}"
    }
  ],
  "bullets": [
    "[Markdown version](/en/publications/cr/issues/2016/12/30/greece-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16616/index.md)",
    "[Structured JSON version](/en/publications/cr/issues/2016/12/30/greece-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16616/index.json)",
    "[Bundle manifest](/en/publications/cr/issues/2016/12/30/greece-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16616/bundle-manifest.json)",
    "Published: June 11, 2003",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781451816174.002",
    "The paper presents an update to the Report on the Observance of Standards and Codes (ROSC) on Fiscal Transparency for Greece.",
    "Two important steps toward improving fiscal transparency since the last ROSC update were:",
    "Other reforms and improvements noted:",
    "Subscription and standards:",
    "Fiscal management and oversight:",
    "Tax policy changes:",
    "Publication date: June 11, 2003",
    "Pages: 6",
    "Volume: 2003",
    "Issue: 158",
    "Series: Country Report No. 2003/158",
    "DOI: https://doi.org/10.5089/9781451816174.002",
    "Stock No: 1GRCEA0032003",
    "ISBN: 9781451816174",
    "ISSN: 1934-7685",
    "**_cr03158**"
  ],
  "related": [
    {
      "title": "_cr03158",
      "role": "document",
      "sourceUrl": "https://www.imf.org/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2003/_cr03158.pdf",
      "summary": {
        "path": "/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2003/_cr03158.pdf.md",
        "mime": "text/markdown"
      },
      "binary": {
        "path": "/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2003/_cr03158.pdf",
        "mime": "application/pdf"
      }
    }
  ],
  "alternates": {
    "markdown": "/en/publications/cr/issues/2016/12/30/greece-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16616/index.md",
    "json": "/en/publications/cr/issues/2016/12/30/greece-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16616/index.json",
    "bundleManifest": "/en/publications/cr/issues/2016/12/30/greece-report-on-observance-of-standards-and-codes-fiscal-transparency-module-update-16616/bundle-manifest.json"
  },
  "generatedAtUtc": "2026-09-13T15:28:16.108Z"
}