Italy: Report on the Observance of Standards and Codes-Fiscal Transparency Module

International Monetary Fund

No 2002/231, IMF Staff Country Reports from International Monetary Fund

Abstract: This report assesses the Observance of Standards and Codes on Fiscal Transparency for Italy. The report finds that significant progress has been made in budget management, especially in recent years, and that Italy meets the standards of the code in many respects. In particular, roles of various branches of government are clearly defined, and in most state-owned or participated enterprises, noncommercial activities have been identified and reflected in the budget. Intergovernmental fiscal relations are evolving, following recent constitutional reform. Procurement practices meet European Union standards.

Keywords: ISCR; CR; annual budget; central government; government equity holding; accounting system; final accounts; budget year; accrual basis; baseline forecast; reserve fund; sector statistics; government budget; general government; Budget planning and preparation; Fiscal accounting and reporting; Currencies; Budget execution and treasury management (search for similar items in EconPapers)
Pages: 38
Date: 2002-10-28
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