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of 258
pro vyhledávání: '"International Monetary Fund. Fiscal Affairs Dept.,"'
This note highlights commonly observed weaknesses in the management of government guarantees, good practices, and measures governments could take to strengthen: (i) the evaluation of guarantee proposals; (ii) the quantification of risks arising from
In an environment in which growth and employment prospects in many countries remain subdued and a number of high-profile corruption cases have fueled moral outrage, and amid a growing consensus that corruption can seriously undermine a country's abil
Since 2011, Tunisia has experienced a profound transformation of its political institutions, including the new Constitution that came into force on January 27, 2014. In this context, the authorities have initiated several reforms to improve fiscal tr
This report reviews tax policy in the Maldives and identifies reform options to support efficiency, equity, and revenue. The absence of a broad-based personal income tax (PIT) generates revenue leakages and significantly diminishes the role of tax po
The General Directorate of Taxes (GDT) continues to make good progress in modernizing its administration of the taxation system. With strong support from the Minister of Finance and Economy, a dedicated management team led by a reform-minded Director
Public capital stock declined from 160 percent of GDP in 2000 to 62 percent of GDP in 2017. Public investment has remained low at approximately half of that invested by regional peers since 2012.1 This can be explained—to some extent—by a faster
Senegal is the first country in sub-Saharan Africa with a Francophone approach to public financial management to volunteer for a fiscal transparency evaluation (FTE). This evaluation applies the standards and practices established in the IMF's Fiscal
Energy Subsidy Reform is a key pillar of Colombia's national development plan. Rising fiscal challenges in Colombia—which have been exacerbated by the adjustment costs associated with recent large migration flows from Venezuela—can risk derailing
Grenada has made significant strides to counter climate change but meeting the daunting remaining challenges will require domestic policy actions and sustained international support. Climate change is an existential threat to Grenada. Increasing freq
After a deep economic crisis caused by a difficult external environment, an armed conflict in the East, and delays in the implementation of structural reforms, Ukraine has been showing some signs of recovery. To achieve a more sustainable fiscal cons