{
  "title": "Russian Federation: Fiscal Transparency Evaluation",
  "publication": "IMF Staff Country Reports, May 26, 2014",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/russian-federation-fiscal-transparency-evaluation-41579",
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  "summary": "This paper discusses key findings of the pilot Fiscal Transparency Evaluation for the Russian Federation. Most aspects of Russia’s fiscal reporting and budgeting practices are in line with good or advanced practice under the July 2013 draft of the Fiscal Transparency Code.",
  "sections": [
    {
      "heading": "Key findings",
      "content": "- Most aspects of Russia’s fiscal reporting and budgeting practices are in line with good or advanced practice under the July 2013 draft of the Fiscal Transparency Code.\n- The disclosure and management of fiscal risks has significantly improved in recent years.\n- The evaluation highlights a number of important areas where fiscal transparency practices could be further improved.\n- Addressing these gaps in fiscal transparency practices would enable the government to provide a more complete picture of its fiscal position, prospects, and risks."
    },
    {
      "heading": "Subjects and scope",
      "content": "- Budget planning and preparation\n- Expenditure\n- Financial statements\n- Fiscal reporting\n- Fiscal risks\n- Public financial management (PFM)"
    },
    {
      "heading": "Keywords (as provided)",
      "content": "- Africa, annual budget, Australia and New Zealand, balance sheet, Budget planning and preparation, CR, federal budget, financial activity, Financial statements, fiscal policy, Fiscal reporting, Fiscal Risks, General government balance sheet, Global, investment fund, ISCR, net present value, public-private partnership, reserve fund\n\n---\n\n Content in this bundle\n\n- Russian Federation: Fiscal Transparency Evaluation; IMF Country Report 14/134; May 2014\n  - Russian Federation: Fiscal Transparency Evaluation; IMF Country Report 14/134; May 2014 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Russian Federation: Fiscal Transparency Evaluation; IMF Country Report 14/134; May 2014 (PDF){rel=\"external\" type=\"application/pdf\"}\n- cr14134r\n  - cr14134r (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr14134r (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: May 26, 2014",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781498348058.002",
    "Most aspects of Russia’s fiscal reporting and budgeting practices are in line with good or advanced practice under the July 2013 draft of the Fiscal Transparency Code.",
    "The disclosure and management of fiscal risks has significantly improved in recent years.",
    "The evaluation highlights a number of important areas where fiscal transparency practices could be further improved.",
    "Addressing these gaps in fiscal transparency practices would enable the government to provide a more complete picture of its fiscal position, prospects, and risks.",
    "Africa, annual budget, Australia and New Zealand, balance sheet, Budget planning and preparation, CR, federal budget, financial activity, Financial statements, fiscal policy, Fiscal reporting, Fiscal Risks, General government balance sheet, Global, investment fund, ISCR, net present value, public-private partnership, reserve fund",
    "**Russian Federation: Fiscal Transparency Evaluation; IMF Country Report 14/134; May 2014**",
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