Guide on Resource Revenue Transparency (2007)
Electronic Access:
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Summary:
The Guide on Resource Revenue Transparency applies the principles of the revised IMF Code of Good Practices on Fiscal Transparency (‘the Code’) to the unique set of transparency problems faced by countries that derive a significant share of their revenues from natural resources and need to address complex and volatile transaction flows. The Guide identifies and explains generally recognized good or best practices for transparency of resource revenue management. It supplements the IMF Manual on Fiscal Transparency. The Guide has been revised to reflect the new Code and to provide more recent examples of good practice by individual countries. It is designed to give a framework for assessing resource-specific issues within broader fiscal transparency assessments (including so-called ‘fiscal ROSCs’). The Guide has been used by the governments and legislatures of resource-rich countries, civil societies, providers of technical support, and interested academics and observers.
Series:
2007
Subject:
Budget planning and preparation Commodities Environment Expenditure Fiscal policy Natural resources Oil Public financial management (PFM)
Notes:
Full text also available in French and Spanish.
Frequency:
Biannually
English
Publication Date:
October 19, 2007
ISBN/ISSN:
9781589064638/2663-3744
Stock No:
GRRTEA
Pages:
74
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