Portugal: Report on the Observance of Standards and Codes—Fiscal Transparency Module

International Monetary Fund

No 2003/373, IMF Staff Country Reports from International Monetary Fund

Abstract: This report provides an assessment of fiscal transparency practices in Portugal against the requirements of the IMF Code of Good Practices on Fiscal Transparency. IMF staff observed that Portugal meets the requirements of fiscal transparency code in several areas. Significant progress has also been made in strengthening fiscal management and transparency at all levels of government. However, in the view of IMF staff, further corrective efforts are required on the part of Portuguese policymakers. They recommend a monitoring unit be set up in all public-private partnership projects and state-owned enterprise (SOE) activities.

Keywords: ISCR; CR; accounts data; organic law; State budget document; final accounts; General regime; Geral das Infracções Tributárias; government regulation; State budget execution decree; government procurement rule; government activity; management regime; government operation; government oversight; government entity; Budget planning and preparation; Budget execution and treasury management; Fiscal accounting and reporting (search for similar items in EconPapers)
Pages: 36
Date: 2003-12-01
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