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Off-Budget Operations: Report

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  • Jul, Ana María

Abstract

This study assesses the planning, implementation, programming, budgeting and evaluation of extra budgetary and tax expenditures for Brazil, Chile, Ecuador and Mexico. The off-budget operations of these countries were analyzed against the best practices guidelines defined by the OECD on Off-budget and Tax Expenditures, Budget Transparency, and Corporate Governance of State-Owned Enterprises, as well as the recommendations included in the IMF's fiscal ROSCs. This report was presented at Public Policy Management and Transparency Network's Meeting on Development Effectiveness and Result-Based Budget Management held on May 8th and 9th, 2006 in Washington DC.

Suggested Citation

  • Jul, Ana María, 2006. "Off-Budget Operations: Report," IDB Publications (Working Papers) 2815, Inter-American Development Bank.
  • Handle: RePEc:idb:brikps:2815
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    References listed on IDEAS

    as
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    3. International Monetary Fund, 2005. "Mexico: Selected Issues," IMF Staff Country Reports 2005/428, International Monetary Fund.
    4. World Bank, 2005. "Republic of Chile : Country Financial Accountability Assessment," World Bank Publications - Reports 8302, The World Bank Group.
    5. International Monetary Fund, 2004. "Mexico: Selected Issues," IMF Staff Country Reports 2004/418, International Monetary Fund.
    6. International Monetary Fund, 2004. "Mexico: Selected Issues," IMF Staff Country Reports 2004/250, International Monetary Fund.
    7. World Bank, 2005. "Ecuador : Country Financial Accountability Assessment," World Bank Publications - Reports 8451, The World Bank Group.
    8. World Bank, 2005. "Colombia : Country Financial Accountability Assessment," World Bank Publications - Reports 8573, The World Bank Group.
    9. World Bank, 2005. "Oriental Republic of Uruguay : Country Financial Accountability Assessment," World Bank Publications - Reports 8347, The World Bank Group.
    10. International Monetary Fund, 2004. "Chile: Selected Issues," IMF Staff Country Reports 2004/292, International Monetary Fund.
    11. International Monetary Fund, 2005. "Chile: Selected Issues," IMF Staff Country Reports 2005/316, International Monetary Fund.
    12. World Bank, 2005. "Croatia : Country Financial Accountability Assessment," World Bank Publications - Reports 8295, The World Bank Group.
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