Fiscal Risks : Sources, Disclosure, and Management.

A number of member countries have expressed interest in advice regarding disclosure and management of fiscal risks (defined as the possibility of deviations of fiscal outcomes from what was expected at the time of the budget or other forecast). This paper analyzes the main sources of fiscal risks an...

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Співавтор: International Monetary Fund
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 2008.
Серія:Policy Papers; Policy Paper ; No. 2008/028
Онлайн доступ:Full text available on IMF
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520 3 |a A number of member countries have expressed interest in advice regarding disclosure and management of fiscal risks (defined as the possibility of deviations of fiscal outcomes from what was expected at the time of the budget or other forecast). This paper analyzes the main sources of fiscal risks and-building on an overview of existing practices in a wide range of countries-provides practical suggestions in this area, including a possible Statement of Fiscal Risks and a set of Guidelines for Fiscal Risk Disclosure and Management. 
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