Brazil : Report on Observance of Standards and Codes (ROSC)-Fiscal Transparency Module

This report provides an assessment of fiscal transparency practices in Brazil. The authorities have completed the fiscal transparency questionnaire prepared by the IMF staff. The assessment has two parts that are discussed in this study. In the first part, descriptions of practice, prepared by the I...

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Bibliographic Details
Corporate Author:	International Monetary Fund
Format:	Book
Language:	English
Published:	Washington, D.C. : International Monetary Fund, 2001
Series:	IMF Staff Country Reports ; Country Report No. 01/217 IMF Staff Country Reports; Country Report ; No. 2001/217 IMF eLibrary
Subjects:	Accounting standards Aggregate demand Annual accounts Annual budget preparation Annual budget Annual budgeting Budget allocations Budget classification Budget committee Budget deficits Budget document Budget documents Budget execution information Budget execution report Budget execution reports Budget execution Budget formulation Budget framework Budget guidelines Budget initiatives Budget law Budget management Budget organizations Budget outturns Budget oversight Budget preparation Budget process Budget proposal Budget proposals Budget reporting Budget statement Budget system Budgetary allocations Budgetary appropriation Budgetary appropriations Budgetary developments Budgetary flexibility Budgetary funds Budgetary implications Budgetary procedures Budgetary process Budgetary programs Budgetary resources Budgetary sources Capital expenditure Capital expenditures Capital investment Central government budget Contingent liabilities Current budget Debt obligations Debt service Decentralization Effectiveness of public spending Efficiency of public spending Expenditure programs Extrabudgetary funds Federal government budget Financial budget execution Financial management system Financial management Fiscal accounts Fiscal adjustment effort Fiscal adjustment Fiscal administration Fiscal affairs department Fiscal affairs Fiscal aggregates Fiscal consolidation Fiscal data Fiscal developments Fiscal discipline Fiscal impact Fiscal indicators Fiscal liabilities Fiscal losses Fiscal management Fiscal operations Fiscal outturn Fiscal performance Fiscal period Fiscal policy Fiscal reform Fiscal relations Fiscal reporting Fiscal reports Fiscal responsibility law Fiscal responsibility Fiscal results Fiscal risks Fiscal rules Fiscal stance Fiscal statistics Fiscal sustainability Fiscal targets Fiscal transparency Fiscal years Government accounts Government budget Government deposits Government finance statistics Government finance Government finances Government fiscal accounts Government funding Government guarantees Government personnel Government priorities Government securities Integrated financial management Intergovernmental fiscal relations Intergovernmental fiscal Internal audit Internal control Medium-term fiscal sustainability Medium-term macroeconomic framework National accounts statistics National accounts National treasury Open budget preparation Public debt Public expenditure Public finances Public financial institutions Public spending Reports on budget execution Resource allocation Revenue collection Revenue forecasting Sectoral budgets Structural adjustment Structural fiscal reform Structural fiscal Tax administration Tax bases Tax collections Tax policy Tax returns Tax revenues Taxation Treasury single account Accounting Budget Systems Budget execution and treasury management Budget planning and preparation Budget Budgeting & financial management Budgeting Comparison of Public and Private Enterprises and Nonprofit Institutions Contracting Out Debt Management Debt Debts, Public Economic sectors Expenditure Expenditures, Public Finance, Public Fiscal accounting and reporting Macroeconomics National Budget National Budget, Deficit, and Debt: General National Government Expenditures and Related Policies: General Privatization Public Administration Public Finance Public Sector Accounting and Audits Public finance & taxation Public finance accounting Public financial management (PFM) Sovereign Debt Brazil
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Brazil : Report on Observance of Standards and Codes (ROSC)-Fiscal Transparency Module

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