Suchergebnisse

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. 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 o

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country

This Technical Assistance Report discusses results of applying the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007?2012. It highlights that between 2009 and 2012, VAT receipts failed to keep pace with nominal GDP and final consumption growth, owing to a growing compliance gap. Within the overall VAT compliance gap, the assessment gap in Estonia increased from 2009?2011, although the collections gap grew until 2009 and then decreased. The decrease of collections gap followed the introduction of automated management and sanctions o

This Technical Assistance Report focuses on Botswanaâ??s Medium-term Expenditure Framework (MTEF). The Government of Botswana has committed to introduce the MTEF by 2016. The MTEF will provide a more explicit linkage between National Development Plan priorities and budget allocations by adopting a medium-term budgeting horizon. An MTEF model based on a binding nominal expenditure ceiling covering 100 percent of government expenditure is appropriate. To support the commitment to the resource allocations approved under the MTEF, a number of prioritization, control, and accountability arrangement

EXECUTIVE SUMMARYThis report is provided to support the work of the ?Sheshinski II' committee in reviewing the fiscal regime for mining. Mining is, and will remain, relatively minor both as a source of government revenue and within the wider economy. Nonetheless, it is important that the fiscal regime deliver to the public an appropriate share of the return to the exploitation of resources that they own while also providing investors with a sufficiently attractive and stable environment. To that end, this report reviews principles, experience and tools in mining taxation, bringing them to bea

PREFACEAt the request of the Malian Ministry of Finance, a technical assistance mission visited Bamakoduring August 12?21, 2013. The purpose of the mission was to identify issues and options thatneed to be considered when adopting an automatic petroleum product pricing mechanism. Themission was led by Mr. Mark De Broeck and also comprised Mr. Kangni Roland Kpdodar(both from the IMF's Fiscal Affairs Department).The mission met with Mr. Mamadou Traoré, Minister of Economy and Humanitarian Action,Mr. Abdel Karim Konaté, Minister of Finances, Mr. Makan Tounkara, Minister of Energy andWater, Mr. Ib