Albania : Report on Observance of Standards and Codes-Fiscal Transparency.

Albania has made much progress in recent years in improving fiscal transparency and meets the standards of the fiscal transparency code in several areas. However, shortcomings exist in the transparency of tax laws and instructions, and in budget preparation and the quality of budget documents. The a...

Cijeli opis

Bibliografski detalji
Autor kompanije: International Monetary Fund
Format: Žurnal
Jezik:English
Izdano: Washington, D.C. : International Monetary Fund, 2003.
Serija:IMF Staff Country Reports; Country Report ; No. 2003/202
Online pristup:Full text available on IMF
LEADER 01642cas a2200241 a 4500
001 AALejournalIMF002550
008 230101c9999 xx r poo 0 0eng d
020 |c 5.00 USD 
020 |z 9781451800753 
022 |a 1934-7685 
040 |a BD-DhAAL  |c BD-DhAAL 
110 2 |a International Monetary Fund. 
245 1 0 |a Albania :   |b Report on Observance of Standards and Codes-Fiscal Transparency. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2003. 
300 |a 1 online resource (20 pages) 
490 1 |a IMF Staff Country Reports 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a Albania has made much progress in recent years in improving fiscal transparency and meets the standards of the fiscal transparency code in several areas. However, shortcomings exist in the transparency of tax laws and instructions, and in budget preparation and the quality of budget documents. The appropriation structure in the budget document should be expanded as soon as possible. Transparency of tax legislation should be implemented. The government should develop formal guidelines and procedures for evaluating and prioritizing projects included in the investment budget. 
538 |a Mode of access: Internet 
830 0 |a IMF Staff Country Reports; Country Report ;  |v No. 2003/202 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/002/2003/202/002.2003.issue-202-en.xml  |z IMF e-Library