 Brazil: Fiscal Transparency EvaluationInternational Monetary Fund No 2017/104, IMF Staff Country Reports from International Monetary Fund Abstract: This report assesses fiscal transparency practices in Brazil in relation to the requirements of the IMF Fiscal Transparency Code. Brazil’s practices meet many of the principles of the code at good or advanced levels. Fiscal statistics encompass the general government sector and recognize most of its assets and liabilities. Fiscal reports are published frequently and in a timely manner, and annual financial statements are audited by the Federal Court of Accounts. The transparency of fiscal forecasting and budgeting benefits in some areas from good or advanced practices. The institutional scope of budget documentation is comprehensive, and the key sequences of the budget process are timely. Keywords: ISCR; CR; central bank; balance sheet; budget year; central government; real GDP; government policy; General government Gross Debt; pension entitlement; government payment; financial assets; financial support; government finance statistics yearbook; accounts payable; government bears risk; gross revenue; Budget planning and preparation; Fiscal risks; Financial statements; Caribbean; Global (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:imf:imfscr:2017/104 Ordering information: This working paper can be ordered from Access Statistics for this paper More papers in IMF Staff Country Reports from International Monetary Fund International Monetary Fund, Washington, DC USA. Contact information at EDIRC. |
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