{
  "title": "Malta: Technical Assistance Report-Fiscal Transparency Evaluation",
  "publication": "IMF Staff Country Reports, September 27, 2018",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2018/09/27/malta-technical-assistance-report-fiscal-transparency-evaluation-46266",
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  "summary": "Malta meets a large number of the principles of the Fiscal Transparency Code at good or advanced level. Based on the assessment made in this report, Malta meets the good or advanced practice on 21 out of 35 principles in the Code.",
  "sections": [
    {
      "heading": "Key findings",
      "content": "- Malta meets the good or advanced practice on 21 out of 35 principles in the Fiscal Transparency Code.\n- One principle, related to natural resources, was not relevant to Malta and therefore not assessed.\n- Malta meets the basic practice on a further 12 principles.\n- Practices are stronger in the areas of fiscal reporting and fiscal forecasting and budgeting, where Malta is subject to and complies with the comprehensive reporting framework established by the European Union.\n- Practices are generally weaker in the area of fiscal risk analysis and management, notably oversight of public corporations."
    },
    {
      "heading": "Thematic observations",
      "content": "- Fiscal reporting and fiscal forecasting and budgeting\n  - Strength: Compliance with the comprehensive reporting framework established by the European Union supports good or advanced practice.\n- Fiscal risk analysis and management\n  - Weakness: Notably weaker practices in oversight of public corporations."
    },
    {
      "heading": "Subjects and keywords reflected in the report",
      "content": "- Budget planning and preparation\n- Expenditure\n- Financial statements\n- Fiscal reporting\n- Fiscal risks\n- Public financial management (PFM)\n- Public sector\n- Keywords present in the source: balance sheet, banking sector, budget documentation, Budget planning and preparation, central government, contingency reserve, control tax expenditure, CR, Europe, financial situation, Financial statements, Fiscal reporting, Fiscal Risks, Global, government guarantee, ISCR, NSO report revenue, open economy, Outstanding Malta Gov. securities, potential GDP, public sector, stock-flow adjustment\n\nInternational Monetary Fund. Fiscal Affairs Dept. \"Malta: Technical Assistance Report-Fiscal Transparency Evaluation\", IMF Staff Country Reports 2018, 284 (2018), accessed 7/3/2026, https://doi.org/10.5089/9781484378076.002\n\n---\n\n Content in this bundle\n\n- Country Report\n  - Country Report (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Country Report (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: September 27, 2018",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781484378076.002",
    "Malta meets the good or advanced practice on 21 out of 35 principles in the Fiscal Transparency Code.",
    "One principle, related to natural resources, was not relevant to Malta and therefore not assessed.",
    "Malta meets the basic practice on a further 12 principles.",
    "Practices are stronger in the areas of fiscal reporting and fiscal forecasting and budgeting, where Malta is subject to and complies with the comprehensive reporting framework established by the European Union.",
    "Practices are generally weaker in the area of fiscal risk analysis and management, notably oversight of public corporations.",
    "Fiscal risk analysis and management",
    "Keywords present in the source: balance sheet, banking sector, budget documentation, Budget planning and preparation, central government, contingency reserve, control tax expenditure, CR, Europe, financial situation, Financial statements, Fiscal reporting, Fiscal Risks, Global, government guarantee, ISCR, NSO report revenue, open economy, Outstanding Malta Gov. securities, potential GDP, public sector, stock-flow adjustment",
    "**Country Report**"
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