Revenue Forecasting-How is it done? : Results from a Survey of Low-Income Countries /

This paper takes stock of revenue forecasting practices in low-income countries, and provides a comprehensive and condensed account of the revenue forecasting process. Based on a new dataset on 34 low-income countries, it catalogues forecasting practices and procedures from inception until budget su...

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Détails bibliographiques
Auteur principal: Kyobe, Annette
Autres auteurs: Danninger, Stephan
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2005.
Collection:IMF Working Papers; Working Paper ; No. 2005/024
Accès en ligne:Full text available on IMF
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100 1 |a Kyobe, Annette. 
245 1 0 |a Revenue Forecasting-How is it done? :   |b Results from a Survey of Low-Income Countries /  |c Annette Kyobe, Stephan Danninger. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2005. 
300 |a 1 online resource (22 pages) 
490 1 |a IMF Working Papers 
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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 This paper takes stock of revenue forecasting practices in low-income countries, and provides a comprehensive and condensed account of the revenue forecasting process. Based on a new dataset on 34 low-income countries, it catalogues forecasting practices and procedures from inception until budget submission, focusing primarily on institutional aspects and processes. The paper also synthesizes three key characteristics of forecasting practices, formality, organizational simplicity, and transparency, and empirically explores their determinants. High levels of country corruption are associated with less formal and less transparent forecasts. Past IMF involvement in a country increases the formality of the process, but does not improve public access to information. 
538 |a Mode of access: Internet 
700 1 |a Danninger, Stephan. 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 2005/024 
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