Republic of Armenia : Fiscal Transparency Evaluation.

Armenia's fiscal transparency practices have benefitted from public financial management reforms over the last decade, and several planned reforms will bring further progress. Fiscal forecasts and budgets have become more forward looking and policy oriented, with the introduction of a medium-te...

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Bibliografiska uppgifter
Institutionell upphovsman: International Monetary Fund. Fiscal Affairs Dept
Materialtyp: Tidskrift
Språk:English
Publicerad: Washington, D.C. : International Monetary Fund, 2019.
Serie:IMF Staff Country Reports; Country Report ; No. 2019/134
Länkar:Full text available on IMF
Beskrivning
Sammanfattning:Armenia's fiscal transparency practices have benefitted from public financial management reforms over the last decade, and several planned reforms will bring further progress. Fiscal forecasts and budgets have become more forward looking and policy oriented, with the introduction of a medium-term expenditure framework (MTEF), improved fiscal objectives, and a performance budgeting system. Fiscal risk disclosure, though fragmented, has gradually improved, in particular, in macrofiscal risk assessment, and a PPP law is being drafted. The accrual accounting reform will significantly improve the coverage and quality of the budget execution reports and fiscal statistics that already provide timely and frequent information about the financial position of the government.
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Fysisk beskrivning:1 online resource (132 pages)
Materialtyp:Mode of access: Internet
ISSN:1934-7685
Tillgång:Electronic access restricted to authorized BRAC University faculty, staff and students