Portugal: Report on the Observance of Standards and Codes—Fiscal Transparency Module
December 1, 2003
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This report provides an assessment of fiscal transparency practices in Portugal against the requirements of the IMF Code of Good Practices on Fiscal Transparency. IMF staff observed that Portugal meets the requirements of fiscal transparency code in several areas. Significant progress has also been made in strengthening fiscal management and transparency at all levels of government. However, in the view of IMF staff, further corrective efforts are required on the part of Portuguese policymakers. They recommend a monitoring unit be set up in all public-private partnership projects and state-owned enterprise (SOE) activities.
Subject: Budget execution and treasury management, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Public debt, Public financial management (PFM)
Keywords: accounts data, Budget execution and treasury management, Budget planning and preparation, CR, final accounts, Fiscal accounting and reporting, General regime, Geral das Infracções Tributárias, government activity, government entity, government operation, government oversight, government procurement rule, government regulation, ISCR, management regime, organic law, State budget document, State budget execution decree
Pages:
36
Volume:
2003
DOI:
Issue:
373
Series:
Country Report No. 2003/373
Stock No:
1PRTEA0022003
ISBN:
9781451832174
ISSN:
1934-7685
