Peru: Report on the Observance of Standards and Codes (ROSC) Fiscal Transparency Module

International Monetary Fund

No 2004/109, IMF Staff Country Reports from International Monetary Fund

Abstract: The public sector in Peru is clearly distinguished from the rest of the economy, but the existence of various legal and statistical definitions of the government makes it difficult to demarcate it clearly from the rest of the public sector. The recent constitutional reform has strengthened the decentralization process, but key fiscal aspects have yet to be defined. The current distribution of fiscal responsibilities between the central government and local governments is legally defined, but the allocation of expenditure responsibilities and intergovernmental transfers need further clarification.

Keywords: ISCR; CR; fiscal policy; Peruvian authorities; equity share; executive branch; government Contracting; government personnel; government sector; Banco de la Nación; Transparency law; transparency law; government of Peru; Public sector; Budget planning and preparation (search for similar items in EconPapers)
Pages: 38
Date: 2004-04-16
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