Front Matter

Front Matter Page

Fiscal Affairs Department

Authorized for distribution by Richard Hemming

Contents

  • I. Introduction

  • II. Why Fiscal Transparency?

  • III. Fiscal Management Weaknesses in Latin America

  • IV. Assessment of Key Fiscal Transparency Practices

  • V. Improving Transparency and Fiscal Management

  • References

  • Tables

  • 1. Forward-Looking Fiscal Policy

  • 2. Identifying Fiscal Vulnerabilities

  • 3. Monitoring Fiscal Activities

  • 4. Data Reliability and Oversight

  • 5. Enforcing a Hard Budget Constraint

  • 6. The Business Environment

  • Boxes

  • 1. Decentralization, Incentives and Fiscal Rules

  • 2. Fiscal Responsibility Laws

  • 3: Developing a Medium-term Budget Framework

  • 4. Quasi Fiscal Activities in Latin America Recorded in Fiscal ROSCs

  • 5. The Decentralized Sector in Latin American Countries

The Role of Fiscal Transparency in Sustaining Growth and Stability in Latin America
Author: Ms. Taryn R Parry