Ireland: Fiscal Transparency Assessment

International Monetary Fund

No 2013/209, IMF Staff Country Reports from International Monetary Fund

Abstract: This paper discusses Ireland’s Fiscal Transparency Assessment. The Irish government has ambitious plans to improve further the timeliness, quality, and comprehensiveness of its budgets, statistics, and accounts. Ireland has the capacity and information to bring its fiscal transparency practices into line with international best practice standards within a reasonable time frame, and at relatively modest additional cost. The Irish administration already incurs many of the fixed and ongoing costs associated with modern accrual-based accounting, and risk-based fiscal management. Fiscal reporting in Ireland is characterized by a high degree of disclosure but also a high degree of fragmentation.

Keywords: ISCR; CR; annual budget; budget year; indirect tax; public expenditure; debt service; nominal GDP; time horizon; budget documentation; central bank; government spending; government expenditure; chief financial officer; expenditure forecast; Budget planning and preparation; Financial statements; Fiscal risks; Europe; Global; General government financial assets; State agency; government support; government finance statistics manual; General government gross revenue (search for similar items in EconPapers)
Pages: 96
Date: 2013-07-16
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