## Turkey: Fiscal Transparency Evaluation

_IMF Staff Country Reports, July 18, 2017_

## Source details

**Canonical URL:** [Turkey: Fiscal Transparency Evaluation](https://www.imf.org/en/publications/cr/issues/2017/07/18/turkey-fiscal-transparency-evaluation-45071)

## Other formats

- [Markdown version](/en/publications/cr/issues/2017/07/18/turkey-fiscal-transparency-evaluation-45071/index.md)
- [Structured JSON version](/en/publications/cr/issues/2017/07/18/turkey-fiscal-transparency-evaluation-45071/index.json)
- [Bundle manifest](/en/publications/cr/issues/2017/07/18/turkey-fiscal-transparency-evaluation-45071/bundle-manifest.json)

## Bibliographic details
- Published: July 18, 2017
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781484309377.002

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### Executive findings
- The paper discusses findings of the evaluation of fiscal transparency in Turkey.
- As a result of several reforms, Turkey has made significant progress against the 36 principles of the IMF’s new Fiscal Transparency Code.
- Fiscal transparency practices are strongest in the area of fiscal reporting.
- In 5 of the areas where Turkey’s transparency practices do not currently meet basic practice, this could be readily addressed by publishing data that are already collected for internal management purposes.

### Assessment against the Fiscal Transparency Code
- Of the 36 principles in the Code, Turkey meets:
  - 10 principles at the basic level,
  - 13 principles at the good level,
  - 6 principles at the advanced level.

### Thematic coverage (as described)
- Budget planning and preparation
- Expenditure
- Financial statements
- Fiscal reporting
- Fiscal risks
- Macroeconomic and fiscal forecasts
- Public financial management (PFM)
- Public sector

### Keywords and topics highlighted
- annual budget
- appropriation authority
- balance sheet
- Budget planning and preparation
- budget proposal
- central government
- contingency reserve
- CR
- Europe
- final accounts
- Financial statements
- Fiscal risks
- General government debt
- Global
- government data
- government forecast
- government report
- government transfer
- income statement
- ISCR
- local government
- Macroeconomic and fiscal forecasts
- property holding
- service fee

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## Content in this bundle

- **Country Report**
  - [Country Report (Markdown version)](/-/media/files/publications/cr/2017/cr17208.pdf.md){rel="alternate" type="text/markdown"}
  - [Country Report (PDF)](/-/media/files/publications/cr/2017/cr17208.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/cr/issues/2017/07/18/turkey-fiscal-transparency-evaluation-45071_