Kingdom of the Netherlands—Netherlands: Report on the Observance of Standards and Codes (ROSC) Fiscal Transparency Module

International Monetary Fund

No 2006/124, IMF Staff Country Reports from International Monetary Fund

Abstract: The report on the Netherlands on the Observance of Standards and Codes discusses the fiscal transparency module and the Aide-Mémoire regarding the fiscal framework. The roles and responsibilities of and within government are, in general, clearly defined and, in many areas, the Netherlands sets best practice standards. The basic principles of the trend-based fiscal framework include the separation of tax receipts and outlays, a stable and well-defined set of expenditure rules, and use of expenditure ceilings to implement policy.

Keywords: ISCR; CR; ceiling; deficit; central government; government; final accounts; term of office; budget year; fiscal policy; annual budget; debt management; accounting system; Budget planning and preparation; Tax expenditures; Fiscal accounting and reporting; Budget execution and treasury management (search for similar items in EconPapers)
Pages: 63
Date: 2006-03-27
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