Revised Guide on Resource Revenue Transparency

Revised Guide on Resource Revenue Transparency
READ MORE...
Volume/Issue: Volume 2007 Issue 016
Publication date:
ISBN:
Add to Cart by clicking price of the language and format you'd like to purchase
Available Languages and Formats
Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Public Finance , Natural Resources , PP , natural resource , accounting system , balance sheet , country authorities , government budget , local government , resource company , budget document , equity participation , audit process , exchange rate , fiscal regime , tax administration , Budget planning and preparation , Natural resources , Global

Summary

The Guide, which is a companion document to the IMF’s Code of Good Practices on Fiscal Transparency (2007), has been revised to reflect the new Code and to provide more recent examples of good practice by individual countries The Guide applies the good practices of the Code to the unique set of transparency issues faced by countries that derive a significant share of revenues from natural resources. It addresses issues arising both from the sheer size and volatility of such resources and the technical complexity of the transaction flows. The Guide supplements the Manual on Fiscal Transparency (2007).