Extrabudgetary Funds /

This technical note1 addresses the following main questions: 1. What are the definition, classification, and typology of extrabudgetary funds (EBFs)? 2. Why do EBFs exist? 3. What are the problems created by EBFs? 4. What are the criteria for evaluating and reforming EBFs? and 5. What are the implic...

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Bibliographic Details
Main Author: Radev, Dimitar
Other Authors: Allen, Richard
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 2010.
Series:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2010/009
Online Access:Full text available on IMF
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520 3 |a This technical note1 addresses the following main questions: 1. What are the definition, classification, and typology of extrabudgetary funds (EBFs)? 2. Why do EBFs exist? 3. What are the problems created by EBFs? 4. What are the criteria for evaluating and reforming EBFs? and 5. What are the implications for analysis of fiscal policies and for public financial management (PFM)?. 
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