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|z 9781484316733
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|a 1934-7685
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
|b Fiscal Affairs Dept.
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|a Costa Rica :
|b Fiscal Transparency Assessment.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2013.
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|a 1 online resource (66 pages)
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|a IMF Staff Country Reports
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This paper discusses pilot fiscal transparency assessment for Costa Rica. The assessment confirmed that Costa Rica has various excellent and sophisticated fiscal transparency practices. Those include: (1) institutional coverage with annual consolidated budgetary information for the entire public sector and monthly information for the Executive Branch; (2) information produced regarding tax expenditures; (3) an independent Office of the Comptroller General of the Republic that audits budget balances by May of the following year; and (4) a medium-term budgetary framework and budgetary projections with forecasts of key macroeconomic variables and the assumptions on which they are based. However, weaknesses do persist in some areas.
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|a Mode of access: Internet
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|a IMF Staff Country Reports; Country Report ;
|v No. 2013/316
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/002/2013/316/002.2013.issue-316-en.xml
|z IMF e-Library
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