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Ms. Taryn R Parry
Latin America has experienced a resurgence in growth in recent years. However, it is also a region that has been prone to crises while growth has not delivered a significant reduction in poverty and inequality. Maintaining a strong and stable macroeconomic performance in Latin America will depend on further cuts in public debt, identification and reduction of fiscal vulnerabilities and improvements in the quality of public spending. Improvements in governance and the business environment will also aid in attracting investment. This paper draws on assessments of fiscal transparency in twelve countries in Latin America to highlight good fiscal management and improvements in fiscal transparency that might enhance the prospect for sound fiscal performance and a more favorable investment environment. This would be an important step toward sustaining stable, higher quality growth in the region.
Ms. Taryn R Parry

Latin America has experienced a resurgence in growth in recent years. However, it is also a region that has been prone to crises while growth has not delivered a significant reduction in poverty and inequality. Maintaining a strong and stable macroeconomic performance in Latin America will depend on further cuts in public debt, identification and reduction of fiscal vulnerabilities and improvements in the quality of public spending. Improvements in governance and the business environment will also aid in attracting investment. This paper draws on assessments of fiscal transparency in twelve countries in Latin America to highlight good fiscal management and improvements in fiscal transparency that might enhance the prospect for sound fiscal performance and a more favorable investment environment. This would be an important step toward sustaining stable, higher quality growth in the region.

Ms. Dawn Elizabeth Rehm and Ms. Taryn R Parry

Abstract

This series contains practical "how-to" information for economists and includes topics such as tax policy, balance of payments statistics, external debt statistics, foreign exchange reserve management, and financial sector assessment.

Ms. Dawn Elizabeth Rehm and Ms. Taryn R Parry

Abstract

This series contains practical "how-to" information for economists and includes topics such as tax policy, balance of payments statistics, external debt statistics, foreign exchange reserve management, and financial sector assessment.

Ms. Dawn Elizabeth Rehm and Ms. Taryn R Parry

Abstract

The Manual on Fiscal Transparency provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (‘the Code’). It expands and updates the 2001 edition of the Manual, which has been used by countries undertaking assessments of the transparency of their fiscal management practices (including so-called ‘fiscal ROSCs’), legislatures, civil society organizations, economists, and financial analysts. Numerous new examples of implementation of the Code by countries in all regions of the world and at different levels of development are included. The Manual, which reflects a public comment process, is also supplemented by the revised Guide on Resource Revenue Transparency. It identifies numerous benefits from fiscal transparency, including providing citizens with information to hold governments accountable for their policy choices, informing and improving the quality of economic policy decisions, highlighting potential risks to the fiscal outlook, and easing a country’s access to international capital markets.

Ms. Dawn Elizabeth Rehm and Ms. Taryn R Parry

Abstract

Le Manuel sur la transparence des finances publiques décrit et explique le Code révisé de bonnes pratiques en matière de transparence des finances publiques. Il s'agit d'une mise à jour de l'édition 2001 du manuel, qui a été utilisée par les pays pour mener des évaluations de la transparence de leur gestion des finances publiques (y compris des RONC), ainsi que par des parlements, des organisations de la société civile, des économistes et des analystes financiers. Cette nouvelle édition contient de nombreux nouveaux exemples d'application du Code par des pays qui se trouvent dans toutes les régions du monde et à des stades de développement différents. Le Manuel, qui donne suite à une procédure d'appel aux contributions de ses utilisateurs, est également complété par le Guide sur la transparence des recettes des ressources naturelles. Il recense de nombreux avantages de la transparence des finances publiques : fournir aux citoyens des informations qui leur permettent de responsabiliser les pouvoirs publics, guider les décisions de politique économique et en améliorer la qualité, faire apparaître les risques pesant sur les perspectives budgétaires et faciliter l'accès d'un pays aux marchés de capitaux internationaux.

Ms. Dawn Elizabeth Rehm and Ms. Taryn R Parry

Abstract

El Manual de Transparencia Fiscal constituye una sólida exposición y explicación del código revisado del FMI sobre buenas prácticas de transparencia fiscal. Amplía y actualiza la edición de 2001, utilizada por los países para evaluar la transparencia de sus prácticas de gestión fiscal (incluidos los denominados "módulos fiscales" de los informes sobre la observancia de los códigos y normas) y por legislaturas, organizaciones de la sociedad civil, economistas y analistas financieros. Incluye numerosos ejemplos nuevos de la aplicación del código en países de todas las regiones del mundo y con diferentes niveles de desarrollo. El Manual, que recoge comentarios recibidos del público, también se complementa con la nueva versión de la Guía sobre la transparencia del ingreso proveniente de los recursos naturales. El manual enumera los numerosos beneficios de la transparencia fiscal; entre ellos, proporcionar a la ciudadanía la información necesaria para exigir que los gobiernos rindan cuenta de las políticas adoptadas, fundamentar y mejorar la calidad de las decisiones sobre política económica, poner de relieve los posibles riesgos para las perspectivas fiscales y facilitar el acceso de un país a los mercados internacionales de capital.

Ms. Dawn Elizabeth Rehm and Ms. Taryn R Parry

Abstract

The Manual on Fiscal Transparency provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (the Code). It expands and updates the 2001 edition of the Manual, which has been used by countries undertaking assessments of the transparency of their fiscal management practices (including so-called fiscal ROSCs), legislatures, civil society organizations, economists, and financial analysts. Numerous new examples of implementation of the Code by countries in all regions of the world and at different levels of development are included. The Manual, which reflects a public comment process, is also supplemented by the revised Guide on Resource Revenue Transparency. It identifies numerous benefits from fiscal transparency, including providing citizens with information to hold governments accountable for their policy choices, informing and improving the quality of economic policy decisions, highlighting potential risks to the fiscal outlook, and easing a country’s access to international capital markets.

Ms. Dawn Elizabeth Rehm and Ms. Taryn R Parry

Abstract

32. This chapter discusses fiscal transparency principles and practices that concern the scope of government and the framework for fiscal management. They are crucial as a basis for assigning accountability for the design and implementation of fiscal policy. Identification of all those entities that provide a public good or service provides the public with an understanding of the true scope of government. A legal and administrative framework that clearly assigns the roles and responsibilities of government in the collection and use of public resources promotes accountability and good governance.