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  • International Monetary Fund
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    This report provides an assessment of fiscal transparency in Germany. The assessment has two parts. The first is a description of practices, prepared by the IMF staff on the basis of discussions with the authorities, their comprehensive responses to the fiscal transparency questionnaire, and other available information. The second part is an IMF staff commentary on fiscal transparency in Germany. This assessment focuses on the information that the federal government and its agencies provide about the general government.

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    Paper provided by International Monetary Fund in its series IMF Staff Country Reports with number 03/286.

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    Length: 42
    Date of creation: 08 Sep 2003
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    Handle: RePEc:imf:imfscr:03/286

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    Keywords: Fiscal transparency; Reports on the Observance of Standards and Codes; budget documents; fiscal management; budget law; public financial institutions; budget year; budget process; tax administration; fiscal activities; fiscal policy; budget classification; budget committee; quasi-fiscal activities; budget execution; budget preparation; budget code; fiscal position; budget principles; extrabudgetary funds; budget management; annual budget; intergovernmental fiscal; fiscal system; fiscal targets; internal audit; contingent liabilities; government budget; fiscal relations; tax policy; government securities; external audit; budget document; budget planning; intergovernmental fiscal relations; government guarantee; public debt; fiscal information; tax system; fiscal reporting; budget system; government policies; budget framework; taxation; public finance; general budget; national accounts; budget plan; budget proposal; accounting standards; government guarantees; decentralization; government finance; fiscal affairs department; budget execution data; government deficit; annual deficit; budget classification system; government accounts; internal control; budget outturn; fiscal affairs; government accounting; central government budget; open budget preparation; expenditure programs; government budgets; budget format; tax returns; budget execution system; fiscal policy objectives; fiscal reports; government expenditures; fiscal policies; general government expenditures; accrual accounting; fiscal risks; intergovernmental fiscal system; budget aggregates; budget reporting; fiscal agent; fiscal agents; fiscal forecasts; tax compliance; fiscal stance; budgetary procedures; budget information; budget estimates; tax revenue; fiscal analyses; tax authorities; cash accounting; tax liability; revenue forecast; budget report; revenue collection; fiscal policy targets; budget deficit; budget coverage; government finance statistics; government obligations; government policy; budget authorization; fiscal sustainability; fiscal activity; long-term fiscal sustainability; fiscal balance; fiscal data; aggregate forecasts; budget proposals; fiscal developments; budget approval; budget expenditures; fiscal stabilization; fiscal outturn; government finances; budget title; fiscal mismanagement; medium-term budget; central government fiscal; aggregate fiscal; fiscal deficit; fiscal response; budgetary appropriation;


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    Cited by:
    1. Caio K. Koch-Weser & Dietmar Hornung & Horst Tomann, 2004. "Code of Good Practices on Fiscal Transparency," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 57(18), pages 03-10, 09.


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